Case Laws

Intention to evade taxes (mens rea) is necessary for proceedings under Section 129(3) to be valid

GST on supplementary invoices for works contracts executed before 18.07.2022

GST Order remanded with 10% disputed GST payment condition

GST order set-aside for breach of principles of natural justice

Geo Membrane for Waterproof Lining fabrics aka 'Pond Liner' is classifiable under CTH '5911 10 00' attracting 12% GST. AAR ruling set-aside

Registration restored on the condition that all the pending returns are filed

No explicit prohibition barring the taxpayer from filing a return from a different state and transferring credit under Section 140

Notification 4/2019-Integrated Tax is not applicable to the agrochemical services sector

Late Fee for delayed submission of annual returns to be reconsidered

Order set aside as SCN was placed under wrong category on GST portal