Case Laws

Penalty for transporting any taxable goods without the cover of documents cannot exceed Rs 10,000/-

Power to attach the bank account cannot be extended to cover situations which are not expressly contemplated by section 83

Cost of diesel filled by the service recipient in the engaged chartered (dedicated) vehicles, would form part of value of supply

Rule 86A cannot be invoked to block the ITC available in the electronic credit ledger for the purpose of recovering erstwhile VAT dues

GSTR1 cannot be amended after expiry of time as stated under proviso to Section 37(3)

Provisional attachment of bank accounts u/s 83 should not be resorted to in a mechanical manner

Popcorn classifiable under HSN '1904 10 90'

Application is liable for rejection under Section 98(2) of the CGST Act, 2017 for not filing the application in proper FORM GST-ARA-1

Application is liable for rejection under Section 98(2) for not paying the total fees of Rs. 10000

Application is rejected where the applicant is recipient of services and not supplier of services