Case Laws

System to prove the delivery and acknowledgment of the email notices is a must

IGST Demand on Secondment of Expatriate Employees Quashed, Citing 'Nil' Valuation Rule and Employer-Employee Relationship

Appellate authority can accept additional evidence under Rule 112

Electronic Credit Ledger can be utilized for Pre-Deposit for appeal

Re-adjudication Ordered Due to Irregular Recovery and Voluntary Payment. Valuntary Compliance doesn't necessarily mean compliance.

Statutory bodies like the Commissioner (Appeals) cannot condone delays beyond the period statutorily provided for

Valuation for Related Party Transactions and GST Exemption on Transport to Unregistered Persons

Service of notice via the common portal is a valid method

GSTN to develop a mechanism on the portal to facilitate inter-state ITC transfers in merger/amalgamation scenarios

Penalty u/s 129(3) cannot be imposed for mere misclassification of goods