Case Laws

Electronic Credit Ledger can be utilized for Pre-Deposit for appeal

Service of notice via the common portal is a valid method

GSTN to develop a mechanism on the portal to facilitate inter-state ITC transfers in merger/amalgamation scenarios

Order set aside for failure to provide an opportunity for cross-examination

Penalty u/s 129(3) cannot be imposed for mere misclassification of goods

Appeals can't be rejected solely on the grounds of delay without considering the reasons for the delay or the merits of the case

Absence of business activity at a principal place of business does not automatically lead to the conclusion that an invoice is fake

GST Department Cannot Deny ITC Claims Now Validated by Section 16(5) of CGST Act

Negative blocking of ITC under rule 86A is unjustified. HC ruling upheld.

No restrictions should exist on withdrawing amounts from the Electronic Cash Ledger if there's no outstanding demand. HC ruling upheld.