Case Laws

Petition for Delayed GST Refund Dismissed, Two-Year Limitation Period Upheld

GST E-Way Bill Must Exist at Interception

Credit Ledger should be considered a unified pool of funds and not compartmentalized by tax heads (CGST, SGST, IGST)

Questions surrounding jurisdiction and the merits of the case should be evaluated during the adjudication proceedings rather than at the preemptive stage of show cause notice

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

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

Instant mix flours merit classification at HSN '2106 90' attracting 18% GST. AAR ruling upheld.

Delay in filing appeal condoned as there was sufficient cause to justify condoning the three-day delay (Managing Director’s Travel)

Non-mention of the DIN and the absence of the assessing officer's signature warrants annulment of the assessment order

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