Case Laws

Detention of goods for non-mentioning of GSTN of recipient under Bill to Ship to scenario is improper

Refund cannot be rejected solely based on an inadvertent error on the part of the assessee

Cancellation of the GST registration cannot be revoked due to disputes over undivided property

Medical insurance premium taken to provide health Insurance to the employees is not eligible for exemption. AAR ruling upheld.

Assessee's presence is mandatory at the time of physical verification of registration premises

Show cause notice issued to the driver is not adequate

Application for advance ruling rejected for failure to submit the application in the prescribed format and deposit the requisite fee

Requisite fee for filling Advance Ruling application is Rs. 10,000/- and not Rs. 5000/-

Amendment to section 50(1) levying interest on net tax liability has retrospective effect from 1st July 2017

GSTR-1 cannot be rectified beyond period prescribed u/s 39(9)