Case Laws

In cases where there is no tax implication, penalty on goods transported without an e-way bill cannot exceed Rs 10,000/-

Additional court fees of 1% leviable in the appeals filed under Section 107

AAR ruling is void ab initio as the issue raised before it is pending with DGGI

Typographic error in entering distance in E-way bill to be treated as a minor mistake attracting general penalty u/s 125

Minor procedural lapses under Rule 138(10) will attract only General Penalty u/s 125

Except for section 129(6) of the Act, there is no other ground for the purpose of issuing notice in Form GST-MOV-10

Services rendered under the contract with State Urban Development Agencyand for PMAY would qualify as Pure Service

Subscription to the J-Gate by the educational institutions enjoys GST exemption. AAR ruling set-aside.

ITC is not available on GST paid on work contract service for construction & maintenance contract of building

Service of crushing food grains provided to State Govt in relation to PDS is exempt