Case Laws

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

No restrictions should exist on withdrawing amounts from the Electronic Cash Ledger if there's no outstanding demand. HC ruling upheld.

Absence of business activity at a principal place of business does not automatically lead to the conclusion that an invoice is fake

GST Department Cannot Deny ITC Claims Now Validated by Section 16(5) of CGST Act

Appeals can't be rejected solely on the grounds of delay without considering the reasons for the delay or the merits of the case

ITC blockage cannot continue if an appeal is filed with the necessary pre-deposit

Negative blocking of ITC under rule 86A is unjustified. HC ruling upheld.

Section 74 action is not justified for a missing CA Certificate

Delay in filing the appeal caused by pendency of rectification application: Taxpayer permitted to file appeal within three weeks

GST Demand Against Deceased Proprietor Quashed Due To Void Proceedings