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

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

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

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

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

Co-owner's consent is not a prerequisite for GST registration when appropriate ownership documentation is provided

Arrest considered illegal due to the failure to properly provide written grounds for arrest and a lack of proper documentation

Power u/s. 107(2) doesn’t permit the Commissioner to review the order of an appellate authority

Recredit of the tax paid under the reverse charge mechanism back into their Electronic Credit Ledger is permitted