Case Laws

ITC is available on hiring of bus/motor vehicle for employees but only from 1.02.2019

Taxpayers entitled to seek copies of the documents seized from their premises

Profiteering cannot be established if ITC is not availed in the post-GST period

Goods can't be detained for mere mention of the consignee as an unregistered person in the e-way bill

Interest for delayed payment of GST to be calculated on net cash liability

Service of any communication to the e-mail address provided by the assessee at the time of registration is to be treated as an effective communication

GST DRC-01A issued without giving an opportunity for personal hearing is set aside

Service of GST orders by publication on portal or by registration email address is sufficient service

No justification in seizing the perishable goods in transit, more so when the goods had suffered tax and penalty

IGST not leviable on Ocean Freight for transportation of goods by foreign seller