Case Laws

GSTR7 and 3B mismatch: Re­consideration ordered as the taxpayer is unaware of the regulations

No GST on the nominal charges deducted from employees’ salaries for canteen services

Petitioner cannot be deprived of the stay benefit, due to non- constitution of the Tribunal

Registration restored as the order of cancellation of registration is cryptic

Proceedings not invalid if SCN/Order is not uploaded on the portal as long as alternative methods of serving notice(Sec 169) are followed

Acknowledgment date of the online appeal filing should be regarded as the official filing date

AAR cannot give ruling on issues that are sub-judice or beyond the jurisdiction of the authority

Legal Battle Over Seized Cash in GST Proceedings

Lack of an opportunity for a hearing warrants a remand to the authority to reconsider the matter properly

Condonation of delay in filing appeal: Substantive merits should not be overlooked due to procedural delays caused by situations like the pandemic