Case Laws

Date of upload of the order should be treated as the commencement of the limitation period for filing an appeal

The GST assessment order served to the old address is not a valid service of the order.

Penalty cannot be levied under Section 129(3) for clerical error in E-way Bill

Mechanical issuance of cancellation notices without legal basis must be avoided

Valid ITC availed on purchase tax which remained unutilized is entitled for the transitional credit under section 140

SCN to be re-adjudicated as the taxpayer has missed out the receipt of the notice

Tax liability cannot be arbitrarily imposed based solely on technicalities such as the absence of state-wise turnover in financial statements

Exporters are eligible to claim GST refunds where the export proceeds are credited in Indian Rupees through PayPal

ITC reversal solely based on the supplier's cancelled registration is unsustainable

GST Act is a special statue and a self-contained code by itself and hence, Limitation Act will not apply in case of matters relating to appeal