Case Laws

Order set aside as SCN was placed under wrong category on GST portal

GST leviable on car lease facility provided to the employees where the amount is charged from the employees

Taxpayer given opportunity to submit further documentation to substantiate the ITC claims

Date of filing an online appeal will be considered as the date of filing a GST appeal for limitation purpose

Without clear evidence of intent to evade tax, the mere failure to fill out Part-B cannot justify the imposition of penalties under Section 129(3)

Appellate Authorities can condone delay in filing GST Appeal

Seizure cannot be justified merely based on the vehicle not following a specified route, especially when the documents are in order

Adjudication on GST on Mining Lease deferred pending SC’s ruling

Order remanded as ITC was rejected without verifying invoices, e-way bills

Grant from Food and Agriculture Organisation of United Nations is not a supply