Case Laws

Penalty cannot be levied for bonafide expiry of e-way bill

GST rate on supply of construction of Road

Limitation rules prescribed under the CGST Act are binding and the appellate authority has no power to extend the limitation period beyond what is explicitly allowed in the statute.

Further time granted to the petitioners to file fresh/revised Form GST TRAN-1 and TRAN-2

Provision of Section 129(3) could not be invoked to subject a godown premises to search and seizure operation

K D Lite Developers Pvt. Ltd guilty of profiteering for not passing the benefit of additional ITC to the buyers

Ramprastha Promoter & Developer Pvt. Ltd guilty of profiteering for not passing additional ITC benefit to the buyers

Section 171(1) does not get attracted when relevant events for the project take place in the GST regime

Fine imposed on Government for arbitrarily cancelling the GST registration

GST Refund Case: Appellate Authority Ordered to Accept Additional Evidence on SEZ Supplies