Case Laws

Value of seized goods cannot be determined in a writ proceeding

Alternative remedy is not an absolute bar if there is violation of principles of natural justice

Application not admitted as the applicant failed to provide details of services to be provided

Presence of Advocate is not required during statement recording by DGGI

Rectification of wrongly entered GSTIN numbers in the invoices (bonafide error) belonging to FYs 2017-2020 allowed

Deduction made by the applicant from employees for availing food in the factory premises would not be considered as a 'supply'

GST on PMC services. AAR ruling upheld.

Penalty quashed as the petitioner was not in a position to ask for renewal of e-way bill

Order was made available in the common portal is sufficient service. Service methods listed in Section 169 are not mutually exclusive

Before 15.10.2020 , Part A of FORM GST DRC-01A is required to be issued before issuance of any SCN