Case Laws

Penalty for E-way Bill expiry quashed as there was no intention to evade tax

Procedural deficiencies should not invalidate an appeal filed within the limitation period

Production of invoice, e-way bill subsequent to the interception cannot absolve the taxpayer from the liability of penalty

ITC claims cannot be rejected solely based on non-declaration in the GSTR-3B returns

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

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