Case Laws

Penalty u/s 129(3) is justified as the taxpayer could not explain the absence of invoice and e-way bill with a proper and reasonable explanation

Interest on delayed refunds is automatically payable and does not depend on a claim made by the taxpayer

Order must be passed with 7 days of service of notice of detention/seizure u/s 129

CA certificate as mandated under rule 89(2) is not required for refund of unutilized Input tax credit

No ruling on classification of 'Jac Olivol Herbal Body Oil' as members differ

ISDs have a right to transition ITC under the CGST Act

Fair price shop dealer’s commission would NOT be chargeable to GST. AAR ruling set aside

Taxability of Corporate Guarantees Provided by Holding Companies to Subsidiaries: No coercive action till the matter is decided by the court

CGST Act does not require the transporter to carry the original tax invoice, but rather the duplicate copy

Online Platform Operator involved in Sale of Digital Gold is an Electronic Commerce Operator