Case Laws

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

Penalty provisions under Section 171(3A) are not retrospective

Pending any confiscation proceedings, the competent authority has the power to pass an order of provisional release of goods

Security Excise Adhesive Labels fall under the HSN code 4911 and attract 12% GST

Government not to appoint Technical Members to GSTAT until further orders

GST Orders can be served by uploading them on the web portal

Supply of service by IZ Kartex to BCCL qualifies as import of service. Reverse charge is applicable.