Case Laws

Deposit work and supervision charges received in Electricity transmission/distribution are subject to GST

Advance ruling application rejected due to ongoing audit proceedings

Transportation of coal within the mining area would be classified under SAC 9966, attracting GST at a rate of 12%

Disciplinary proceedings proposed against erring officials who denied personal hearing to the taxpayer

In the absence of an intention to evade tax, the penalty order under Section 129(3) is liable to be quashed

Non-filing of the certified copy within the time frame when the appeal has been filed electronically should not result in dismissal of the appeal

Appeal can be entertained beyond one month from the prescribed period of limitation

Technical error during the initial filing of an appeal should not prevent the taxpayers from exercising their statutory right to appeal

Taxpayer allowed a second opportunity to submit documents addressing discrepancies between GSTR-1 and GSTR-3B returns

Merely because a supplier firm was registered on the date of transaction, it cannot be said that the department is bound to give I.T.C. benefit to the recipient