Case Laws

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.

SubWay franchisee guilty of profiteering for denying the benefit of tax reduction

Eldeco Infrastructure & Properties Ltd guilty of profiteering on the supply of flats. No penalty applicable under 171(3A).

Emails sent to taxpayers for payment of interest are only intimations and not orders

Allegations of harassment and high-handedness during search, seizure operations cannot be considered in a petition under Article 226

Rate of tax cannot be challenged in a Court of law unless it is abundantly confiscatory in nature (Masks and Sanitizers issue)

No requirement to mention the details of the tax payment in the copy of the e-way bill that accompanies the goods

Detention of goods is not justified for mere non-mention of the tax amounts separately in the e-way bill

GST Council to consider classification of 'AUS Ingredient Based Sanitizers' within 12% GST