Case Laws

Delay in filing appeal condoned

Refund for the period prior to July 13, 2022 is unaffected by Notification No. 9/2022 - Central Tax

Processing fish belonging to another registered person qualifies as job work and subject to 5% GST

Penalties should not be imposed when input tax credit has not been utilized

AAAR lacks the statutory power to extend the condonable period beyond 30 days

Maintenance of micro-compost centers and processing of wet waste for Greater Chennai Corporation is exempt from GST

No penalty u/s 129 when goods match the description in the invoices

Writ Petition is not entertainable where an alternative remedy such as an appeal process is available to the taxpayer

Provisions of the Limitation Act do not apply to appeals filed under the CGST Act once the statutory time limit has passed

Delay in filing appeal beyond the period stipulated u/s 107(4) condoned citing S.K. Chakraborty precedent