Case Laws
No rule restricting individuals from outside a state from registering in the state
February 14, 2025
No penalty u/s 129 when goods match the description in the invoices
February 10, 2025
Provisions of the Limitation Act do not apply to appeals filed under the CGST Act once the statutory time limit has passed
February 6, 2025
Delay in filing appeal beyond the period stipulated u/s 107(4) condoned citing S.K. Chakraborty precedent
February 5, 2025
SCN issued beyond the time limit stipulated under section 73(2) is invalid
February 4, 2025
Limitation period for filing appeal u/s 107 must be counted in calendar months (3 months and 1 month) rather than days (90 days and 30 days)
February 3, 2025
Provisional attachment u/s 83: Requisite opinion formation by the Commissioner must be based on tangible evidence
January 30, 2025
Imposition of Sec 74 justified as non-filing and non-payment of taxes indicate suppression of facts
January 28, 2025
Turnkey EPC contract is an indivisible contract where services and goods are intrinsically linked
January 28, 2025
Fake ITC Case: Bail granted with strict conditions
January 27, 2025