Supreme Court
For revenue
Case-law directory
Every ruling, in plain sight.
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
2 rulings found
Supreme Court
Where penalty proceedings for issuance of invoices without actual supply and wrongful ITC were initiated after an investigation found recipient non-existent, and statutory appeal under section 107 was available to challenge both jurisdiction and procedural grounds, writ petition under Article 226 was not entertained, and assessee was directed to pursue the appellate remedy, leaving all questions open for consideration by Appellate Authority; instant Court found no error in impugned order passed by High Court, SLP was to be disposed of
Delhi High Court
Where penalty proceedings for issuance of invoices without actual supply and wrongful ITC were initiated after an investigation found recipient non-existent, and statutory appeal under section 107 was available to challenge both jurisdiction and procedural grounds, writ petition under Article 226 was not entertained, and petitioner was directed to pursue the appellate remedy, leaving all questions open for consideration by Appellate Authority