Case Laws

Non-issuance of Rule 142(1A) notice would invalidate the assessment

Processing fish belonging to another registered person qualifies as job work and subject to 5% GST

Penalties should not be imposed when input tax credit has not been utilized

Delay in filing appeal condoned

No penalty u/s 129 when goods match the description in the invoices

Composite Show Cause Notices and Orders for Multiple Financial Years Invalid under CGST Act

Writ Petition is not entertainable where an alternative remedy such as an appeal process is available to the taxpayer

Provisions of the Limitation Act do not apply to appeals filed under the CGST Act once the statutory time limit has passed

Voluntary payment made in Form GST DRC-03 shall be considered as pre-deposit paid through Form GST DRC 03A

Delay in filing appeal beyond the period stipulated u/s 107(4) condoned citing S.K. Chakraborty precedent