Case Laws

GST appeal availability u/s 107 doesn’t bar revision u/s 108

Absence of DIN invalidates an assessment order issued in form GST DRC-07

Rigid approach to registration cancellation could be detrimental to business continuity and tax collections. Registration to be reinstated after paying outstanding dues.

Services to the Gujarat Panchayat Service Selection Board (GPSSB) and the Gujarat Public Service Commission (GPSC) do not qualify for exemption

GST on Leasehold Rights quashed. Case remanded.

SCN quashed for not considering Pre-SCN reply

No penalty u/s 129 for failure to provide full details of the supplier in the e-way bill

Fake ITC case: Anticipatory bail granted to tax practitioner subject to conditions that includes a cash security deposit and a bail bond

Section 129 should not be interpreted to automatically impose penalties for trivial or procedural infringements

Imposition of GST on the royalty payments made by the taxpayer for a quarry lease: Coercive action stayed