Case Laws

Delay in filing appeal due to bonafide error of submitting hardcopy to the wrong department is condoned

Before imposing penalty under Section 129, revenue must prove the intention to evade tax

Miraj Entertainment Ltd services not guilty of profiteering i.r.o admission to the exhibition of cinematography films

Pivotal Infra Pvt Ltd not guilty of profiteering as it did not benefit from additional input tax credit

Technical violation by itself without any intention to evade tax cannot lead to imposition of penalty under Section 129(3) of the CGST Act

Mere technical violation without any intention to evade tax cannot lead to imposition of penalty under Section 129(3)

GST is not liable to be discharged on the portion of the amount recovered by the applicant from its permanent employees towards the can-teen facilities provided to them

Eligibility on claiming ITC for general business expenses of a boutique hotel, the basis of square footage for ITC claims, and the applicability of CGST Rules 42 and 43 given the tariff structure

Advance ruling voided as the applicant did not disclose the initiation of the investigation during the application for advance ruling

Appellate authority to reconsider appeal which was rejected because pre-deposit was made through Form GST DRC-03 instead of APL-01