Case Laws

Delay in filing appeal condoned

Processing fish belonging to another registered person qualifies as job work and subject to 5% GST

Penalties should not be imposed when input tax credit has not been utilized

AAAR lacks the statutory power to extend the condonable period beyond 30 days

Printing of all examination-related materials (both pre- and post-examination) for educational institutions qualifies as an exempt service

No penalty u/s 129 when goods match the description in the invoices

Provisions of the Limitation Act do not apply to appeals filed under the CGST Act once the statutory time limit has passed

Writ Petition is not entertainable where an alternative remedy such as an appeal process is available to the taxpayer

Voluntary payment made in Form GST DRC-03 shall be considered as pre-deposit paid through Form GST DRC 03A

ITC related to goods and services used solely for the generation and supply of solar power electricity is not available