Case Laws

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

No ground to interfere in an appeal dismissed on the ground of limitation

12% GST on Salted and flavored Potato Chips, Sing Bhujiya, Chana Daal under HSN '2106 90 99'

GST is payable on forest permit fee on reverse charge basis. AAR ruling upheld