Case Laws

Penalty u/s 129(3) cannot be imposed when there is no intention to evade payment of tax

Denial of the refund claim based on incorrect classification by the supplier is unjustified

Ticket charges collected in relation to an agricultural exhibition are exempt from GST

Educational courses conducted by the 'Additional Skill Acquisition Programme Kerala' are taxable under GST

No GST on payment of upfront amounts for long-term lease of industrial plots by government industrial development corporations or undertakings

Registration cannot be cancelled based on the direction of the authorities constituted under other Acts

Intent to evade tax is the sine qua non for initiation of proceedings under sections 129 and 130

Criminal proceedings arising from a complaint filed under Section 174 of the IPC quashed as the taxpayer had replied to the summons, providing details of payments made

ITC cannot be denied solely based on the non-remittance of tax by the supplier and the absence of the tax in Form GSTR-2A

Adjudication orders cannot be passed without giving an opportunity for Personal Hearing