Case Laws

Clean Energy Cess is leviable even after introduction of GST

ITC should not be revoked unless action is taken against the selling dealer for not depositing the tax collected from the petitioner

SCN proposing cancellation of registration without reasons cannot be sustained

Penalty under section 129 cannot be imposed for minor technical errors in E-Way bills

Applicable GST rate on contracts executed before and after Notf 03/2022-Central Tax (Rate) depends on when the advances were received and invoices were raised

Petitioner to file GST Form DRC-03, an intimation for Voluntary Payment, to get the refund amount.

Order is liable to be set aside due to technical issues in GST Portal

Assessment order cannot be struck down for not being signed digitally on the portal as digitally signed copies are available on the website

Order cancelling registration should clearly spell out the reasons for the same

Supply of frozen chicken contained in a wholesale bag to institutional consumers for self use is exempt from GST