Case Laws

Penalty Upheld for False E-way Bill Declaration and Unauthorized Delivery Challan Signature

Rejection of Waiver Application for Interest and Penalty Under Section 73 Unlawful Due to "May" Interpretation

Assessee Must Prove Water Supply Exemption to Avoid Tax on Packaged Drinking Water

Assessment Order Set Aside; Fresh Adjudication Granted Upon 50% Pre-Deposit Despite Appeal Limitation.

Penalty for Expired E-way Bill Set Aside Due to Lack of Tax Evasion Intent

GST Authorities Cannot Nullify Sanctioned Refunds by Invoking Section 73 Without Appellate Challenge

Non-Filing of GSTR-9C with GSTR-9 Attracts Late Fee Under Section 47 of GST Act

Section 76 Notice Invalid When Tax Collected by One Vertical is Remitted by Another

Petitioner Directed to Seek Rectification for Impugned Order and Recovery Proceedings

Application for Revocation of GST Registration Cancellation to be Considered Upon Dues Deposit