Case Laws

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

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

Readily available food and beverages (not prepared in the restaurant) sold over the counter do not qualify as 'restaurant services'. AAR ruling upheld.

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

No penalty u/s 129 for failure to provide full details of the supplier in the e-way bill

SCN quashed for not considering Pre-SCN reply

GST on Leasehold Rights quashed. Case remanded.

Fake ITC case: Anticipatory bail granted to tax practitioner subject to conditions that includes a cash security deposit and a bail bond

Arrest deemed illegal as the prosecution failed to adhere to proper procedural requirements before effecting the arrest

Section 129 should not be interpreted to automatically impose penalties for trivial or procedural infringements