Section-129-While deciding the owner of the goods, revenue has to form opinion to falsify genuineness of documents with the goods
Section-29-Order beyond the scope of SCN
Section-107-Commissioner (Appeals) to issue defect memo calling upon Petitioner to remove procedural defects
Section-29-SCN intended to take action in respect of registration shall also be sent by email and/or by hand delivery
S.No | Section | Case Subject | Case | Held |
1 | Section | While deciding | Bhawani Traders v. | Petitioner contended that goods were duly accompanied by the tax invoice, e-way bill and bilty in the name of the petitioner and as such, there was |
2 | Section | Order beyond | K B Processing & | SCN for cancellation was issued under section 29(2)(e) on the ground that registration was obtained by means of fraud, wilful misstatement or |
3 | Section | Commissioner | JEM Exporter v. | Commissioner (Appeal) in his order observed that Appellant had not provided challan or proof of having made pre-deposit, fling of certified copy of |
4 | Section | SCN intended | Mayel Steels (P.) | SCN was issued on 1st August 2022 peculiarly calling upon the Petitioner to remain present on 2nd August 2022 at 2.01 p.m. SCN was merely |