Case Laws

Typographical error in the e-way bill without any intention to evade tax cannot lead to imposition of penalty

AAR cannot decide on issues where proceedings are pending against the applicant

AAR cannot decide on procedural matters related to delivery notes and e-way bills

12% GST on works executed by the Kerala Land Development Corporation Limited (KLDC) for the period from January 1, 2022, to July 17, 2022

Overlapping DRC-01 notices: Petitioner to approach and raise all their grievances before the Revenue

GST is applicable on both the amounts i.e. amount paid to the canteen service provider and also on the nominal amount recovered from the employees.

"N.B.S. Crackle" should be classified under the Tariff Heading 1704 as Sugar Boiled Confectionery. AAR ruling set aside.

Taxpayer's right to refund cannot be foreclosed due to such technical glitches that prevent timely filing

Matter remanded as no official copy of the notices was served physically or uploaded on the GST portal

GST is applicable on compensation collected in the form of liquidated damages or trade settlement charges from customers for breach of contract or non-performance in the sale of edible oil