Even small documentation mistakes like typos or expired e-way bills can result in detention under GST laws. The key takeaway is that strict procedural compliance is enforced regardless of tax payment.
The law distinguishes between inquiry under Section 70 and arrest under Section 69, limiting arrest to serious offences. The key takeaway is that coercive practices and misuse of summons are not legally justified.
The law regulates appointment, limits, and payment of managerial remuneration through Sections 196, 197, and Schedule V. The key takeaway is that remuneration must align with profits, approvals, and compliance requirements.
The Court held that input tax credit cannot be denied to bona fide recipients who have complied with all legal requirements. The key takeaway is that supplier default alone cannot penalize genuine buyers.
The Court held that Section 107(11) expressly prohibits remand to the adjudicating authority. The appellate authority must decide the case within prescribed options.
The Court held that cash is not covered under the term “things” in Section 67(2). Seizure of currency was declared without authority of law.
The Court held that the impugned order should be challenged through statutory appeal. Writ jurisdiction was not invoked due to the availability of an effective remedy.
The Court ruled that cancellation cannot be applied retrospectively without proper application of mind. The order was quashed for lack of objective reasoning.
The Court held that cancellation based on reasons not mentioned in the SCN is unsustainable. The retrospective cancellation was modified to align with procedural fairness.
The new tax framework significantly reduces the number of rules and forms, aiming to simplify compliance. It replaces complex provisions with clearer structures and streamlined processes.
