Case Laws

GST provisions do not impose vicarious liability on employees for a company’s tax liabilities. HC ruling upheld.

Questions surrounding jurisdiction and the merits of the case should be evaluated during the adjudication proceedings rather than at the preemptive stage of show cause notice

Instant mix flours merit classification at HSN '2106 90' attracting 18% GST. AAR ruling upheld.

Absence of DIN invalidates an assessment order issued in form GST DRC-07

Non-mention of the DIN and the absence of the assessing officer's signature warrants annulment of the assessment order

Assignment of leasehold rights does not constitute a taxable supply of goods or services

Rigid approach to registration cancellation could be detrimental to business continuity and tax collections. Registration to be reinstated after paying outstanding dues.

Services to the Gujarat Panchayat Service Selection Board (GPSSB) and the Gujarat Public Service Commission (GPSC) do not qualify for exemption

GST appeal availability u/s 107 doesn’t bar revision u/s 108

Discrepancies between delivery challan and E-way bill suggests an intention to evade tax. Penalty u/s 129 upheld.