Case Laws

Order for the detention of goods issued in Form GST MOV-09 must be passed within the time limit specified u/s. 129(3)

Benefit of late fee waiver under Notification 07/2023 is applicable even if return is filed before cut-off date

Writ appeal dismissed for non-exhaustion of alternate remedy of appeal

Delays arising from the physical filing requirements for appeal u/s. 107 is condoned

GST leviable on manpower supply to Webel Technology as it is not government or local authority

Provisional Attachment of Demat Accounts is invalid if no proceedings had been initiated under the required chapters of the MGST Act

Assessee must be givena minimum of seven days to respond to the notice as stipulated in Form MOV-7 under Section 129(3)

Bakery items consumed on-premises could indeed be considered restaurant services

Denial of ITC based on supplier’s default u/s 16(2)(c): Coercive action stayed

Leasing electric vehicles (E-Bikes) without an operator falls under SAC '9971' (financial lease)