Case Laws

Delay in filing GST Registration revocation application condoned

GST is leviable on amount recovered as liquidated damages from the suppliers or contractors due to breach of contract or non-performance within the stipulated period

Absence of GSTAT: Writ Petition challenging GST Orders to be heard

'Marketing/Recruitment/ Referral Consultant' services to foreign universities are not intermediary services

Challenging Section 7(1)(aa) of GST Act: Impact on Mutual Transactions

Search and seizure of the godown cannot result in penalty proceedings under Section 129 of the Act

No Penalty for technical violations in E-Way bill

Search and seizure actions at a fixed business location do not warrant penalties under Section 129

Excess claim of ITC: Re-Adjudication ordered

Matter remanded as the taxpayer had no opportunity to cross-examine the suppliers and transporters