Case Laws

Error in GSTR-1 and rectified in GSTR 3B , GSTR-9: Matter remanded to AO for reconsideration

Mistaken mentioning of same invoice number in multiple GST e-way bills: Order quashed for reconsideration

Once an ASMT 10 notice is issued, no rectification application is permitted under Section 39(9) of the CGST Act.

Cancellation of registration with retrospective effect should be based on objective criteria and not merely for failure to file returns for a certain period

Rule 86A does not allow insertion of negative balances in Electronic Credit ledger

Advance ruling mechanism covers ongoing transactions that have not concluded

Advance ruling mechanism covers ongoing transactions that have not concluded

Interim IGST Exemption granted for Child’s Rare Disease Medicine

Delay in filing GST Appeal due to pending rectification petitions is condonable

Where taxpayer avails lower amount as ITC than the amount reflected in the GSTR 2A, the conclusion that the taxpayer wrongly availed of ITC indicates non application of mind