Levy Of Penalty U/S 122(1)(XVI) For Failure To Keep And Maintain Statutory Books Of Accounts And Records.

Retrospective Benefit Of Input Tax Credit (ITC) U/S 16(5) Vs. Section 16(4) Time Limits:

Failure To Seek Additional Documents Before Adjudication Does Not Violate Natural Justice Where Taxpayer Had Full Opportunity To Be Heard

ITC Cannot Be Denied To A Bona Fide Purchaser For Seller's Failure To File GST Returns, Absent Collusion

Section 129 Penalty Cannot Be Invoked For A Typographical Error In The E-Way Bill Without Intent To Evade Tax