Case Laws

GST is leviable on brokerage of agricultural produce

Circular Does Not Override Statutory Provisions. HC ruling upheld.

Appellate Authority has the discretion to condone delay beyond statutory period

Taxpayer's reply to the discrepancy notice must be considered while finalizing the findings of the audit

It is mandatory to provide a personal hearing under Section 75 of the CGST Act before passing an order

Cancelled registration to be restored on the condition that the taxpayer, within 4 weeks, would file all the pending returns up to date and clear all the dues

Lack of a reasonable opportunity for the petitioner is a crucial flaw in the proceedings

Petitioner to pay the interest demanded in the caution notice in three equal monthly installments

Mistaken claim of ITC under CGST and SGST instead of IGST: Court orders Revenue to to consider the rectification application and pass necessary orders

Satisfaction required to be recorded in terms of Section 61(3) of the Act is primarily subjective