Case Laws

Assessment order cannot be struck down for not being signed digitally on the portal as digitally signed copies are available on the website

Petitioner to file GST Form DRC-03, an intimation for Voluntary Payment, to get the refund amount.

Order cancelling registration should clearly spell out the reasons for the same

Applicable GST rate on contracts executed before and after Notf 03/2022-Central Tax (Rate) depends on when the advances were received and invoices were raised

Order is liable to be set aside due to technical issues in GST Portal

Penalty under section 129 cannot be imposed for minor technical errors in E-Way bills

Section 16(4) is valid and not violative of the Constitution

Supply of frozen chicken contained in a wholesale bag to institutional consumers for self use is exempt from GST

GST rate on mango pulp is 12%

Quashing of Rs. 21,000 Cr GST Notice i.r.o. Gameskraft Case is stayed