Held - The fact that the assessee made payments by cheque is held to be a proof of his bona fide. Further, the Revenue has failed to establish that.....

Held - Petitioner therefore, appears to have a valid reason in not being able to rectify the entries in the GSTR-1 returns of March 2019 in the ret.....

Held - The only reason for declining the input tax credit was on the ground that the selling dealers’ registration was cancelled with retrospecti.....

Held -  After going through paragraphs 5 and 6 of the impugned adjudication order dated 19.10.2020 it clearly transpires that the respondent N.....

Held - Considering the submission of the parties and on perusal of records available, these writ petitions are disposed of by setting aside the afo.....

Held - Considering the facts as recorded subject to further verification it cannot be said that that there was any failure on the part of the petit.....