Case Laws

Authorities can initiate proceedings under Section 74 independently of any prior actions taken under Section 73

ITC is not available on the Gold Coins and T-shirts as they are deemed sales promotional gifts

Two adjudication orders covering the same period is not sustainable

No GST on salary paid to seconded employees as per Circular No. 210/4/2024-GST dated June 26, 2024

If taxpayer doesn't bother to reply to SCN or to make a request for PH, he cannot take recourse to Sec 75(4) after the order is passed

Penalty imposed u/s 129(1)(b) is NOT applicable where owner of the goods comes forward and accepts the ownership of the seized goods

GST order quashed due to uploading of notice under wrong tab

Negative blocking of ITC under rule 86A is unjustified

Electronic Credit Ledger blocking under rule 86A stayed for not issuing a formal order

Co-insurance premium and reinsurance commission should not be classified as supply under GST