Case Laws

Non-filling of Part-B of the e-way bill without any proof of intention to evade tax cannot lead to the imposition of a penalty u/s 129(3)

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

Advance ruling application rejected as the taxpayer has already been served notice under Section 73 on the same issue

Belated filing of an appeal to de condoned due to the taxpayer’s illness

Imposition of penalty at the rate of 200% of the tax payable u/s 129 is highly disproportionate when there is no intention to evade tax

Personal hearing under section 75(4) of the CGST Act must be provided before passing any adverse decision

18% GST rate applicable for hiring of electrical equipment, air conditioning systems, and fire safety installations installed in a building

100% penalty is not leviable when the show cause notice is issued under Section 73 of the CGST Act

No advance ruling can be given on question raised by the applicant about 'State Tax due', which is related to RIPS Scheme, 2019 of Government of Rajasthan

Show Cause Notice must be issued before passing demand order