Case Laws

Non-mention of the DIN and the absence of the assessing officer's signature warrants annulment of the assessment order

Supply of Pencils Sharpener along with Pencils is covered under the category of "Mixed Supply". AAR ruling upheld.

Delay in filing appeal condoned as there was sufficient cause to justify condoning the three-day delay (Managing Director’s Travel)

Discrepancies between delivery challan and E-way bill suggests an intention to evade tax. Penalty u/s 129 upheld.

GST appeal availability u/s 107 doesn’t bar revision u/s 108

GST on Leasehold Rights quashed. Case remanded.

No penalty u/s 129 for failure to provide full details of the supplier in the e-way bill

SCN quashed for not considering Pre-SCN reply

Fake ITC case: Anticipatory bail granted to tax practitioner subject to conditions that includes a cash security deposit and a bail bond

Section 129 should not be interpreted to automatically impose penalties for trivial or procedural infringements