Case Laws

If proceedings under Section 61 had been dropped, further action under Section 74 cannot be initiated

GST applicable on Uber for providing a platform that connects drivers with riders where drivers will pay a membership fee but Uber will not get a commission from rides.

Original application's date should be retained for the purpose of determining whether a refund application is timely, regardless of the need to submit a fresh application due to defects

Contravening the GST Act results in both civil and criminal action, not in the suspension of GST registration.

Mere mismatch between GSTR-3B & GSTR-1 doesn’t attract Section 74 without an element of fraud

Ex-directors are not automatically responsible for a company’s tax obligations formed after they have left their positions, as long as they can provide sufficient evidence to support their claims

Automobile dealers are entitled to claim ITC on demo vehicles

Authorities can initiate proceedings under Section 74 independently of any prior actions taken under Section 73

Section 130 cannot be initiated solely based on excess stock found

ITC is not available on the Gold Coins and T-shirts as they are deemed sales promotional gifts