Case Laws

Bus Pass is not an actionable claim. Value of the bus passes distributed by the applicant to the commuters and the facilitation charges is to be included in the value of services provided. AAR ruling upheld.

Penalty imposed ignoring the corrected and updated e-way bill is not sustainable

No tax, interest or penalty shall be determined under section129 (3) without giving the person concerned an opportunity of being heard

Mistake of two digits while entering vehicle no in invoice and E-way bill is a typographic error and may be treated as a minor one

Profiteering established as the builder failed to pass on the benefit of additional ITC to the buyers

Order canceling GST Registration without considering the reply of taxpayer is liable to be set aside.

No coercive steps should be taken by the Govt for the purpose of recovery of interest on Gross GST Liability

IGST refund cannot be denied for mere clerical error in shipping bills

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