Case Laws

GST Interest Quashed: Tax Paid via Electronic Cash Ledger Before Return Due Date

Minor technical errors like wrong address & GSTN on invoices should not unjustly deny a company its entitled ITC

Separate adjudication orders for each financial year are essential under the CGST Act

Pre-Decisional Hearing mandatory before blocking the electronic credit ledger

Assignment of leasehold rights of land and the sale of buildings, including machinery and equipment qualify as taxable events under GST

SCN sent by email is valid despite upload under wrong tab on the portal

Towers erected by telecommunication company and pre-fabricated buildings are not immovable properties, are covered under the definition of capital goods and qualify for ITC

Delay in filing for revocation condoned based on the taxpayer’s commitment to pay all outstanding tax dues, including interest, late fees, and penalties

Assignment of leasehold rights is not subject to GST

Absence of an e-way bill could trigger a presumption of tax evasion. Subsequent production of the e-way bill does not absolve the taxpayer of liability.