Case Laws

Section 107(6) allows for the deposit to be considered valid even if it was made shortly after the filing of the appeal but within the prescribed limitation period

Once penalty is paid u/s 129(5), the proceedings stand concluded

Supply of Mobile Veterinary Unit (MVU) personnel for the implementation of the Livestock Healthcare & Disease Control Scheme is not eligible for GST exemption

Wheat Milling Services for PDS is exempt

GST Registration Cancellation upheld as the taxpayer did not actually exist at the declared business address

Registration cannot be cancelled for temporary closure of the business due to the owner's absence abroad during the Deepavali holidays

No rule restricting individuals from outside a state from registering in the state

Service Tax Penalty imposed under GST act quashed

Appeal cannot be dismissed solely for a minor delay in filing it, provided that the pre-deposit amount has been paid.

Condonation of delay in filing appeal beyond 4 months allowed