Case Laws

Restaurant service charge collections can only be voluntary and must be distinctly separated from food pricing

Businesses have the fundamental right to rectify clerical or arithmetical errors in their GST filings

Minor technical errors like wrong address & GSTN on invoices should not unjustly deny a company its entitled ITC

Taxpayer should be given the benefit of ITC based on the extended filing timeline under Section 16(5)

Absence of an e-way bill could trigger a presumption of tax evasion. Subsequent production of the e-way bill does not absolve the taxpayer of liability.

Carbonated fruit pulp or fruit juice based drinks classifiable under HSN 2202 99 20 attracting 12% GST

No IGST on the repair costs of goods that are re-imported into India after maintenance abroad

Garnishee notice stayed amid deadline dispute

Without signatures, GST notices/orders cannot withstand judicial scrutiny

GST applies to the portion of canteen charges collected from contractual workers because there is no employer-employee relationship