Case Laws

Intention to evade tax is a pre-requisite for imposition of penalty under Section 129 of the CGST Act

Assessing Authority is required to afford an opportunity for personal hearing before passing an adverse assessment order

Transitional credit cannot be denied by just serving a summary of show cause notice

Penalty u/s 129(3) cannot be imposed when there is no intention to evade payment of tax

Denial of the refund claim based on incorrect classification by the supplier is unjustified

Educational courses conducted by the 'Additional Skill Acquisition Programme Kerala' are taxable under GST

Ticket charges collected in relation to an agricultural exhibition are exempt from GST

Registration liable to be cancelled if no business activity is conducted from the place of business

ITC cannot be denied solely based on the non-remittance of tax by the supplier and the absence of the tax in Form GSTR-2A

Criminal proceedings arising from a complaint filed under Section 174 of the IPC quashed as the taxpayer had replied to the summons, providing details of payments made