Case Laws

Non-issuance of Rule 142(1A) notice would invalidate the assessment

Penalties should not be imposed when input tax credit has not been utilized

Processing fish belonging to another registered person qualifies as job work and subject to 5% GST

Printing of all examination-related materials (both pre- and post-examination) for educational institutions qualifies as an exempt service

No penalty u/s 129 when goods match the description in the invoices

Writ Petition is not entertainable where an alternative remedy such as an appeal process is available to the taxpayer

Provisions of the Limitation Act do not apply to appeals filed under the CGST Act once the statutory time limit has passed

GST Act does not allow for piecemeal adjudication of tax-related disputes

Stipend paid to trainees is subject to GST

Voluntary payment made in Form GST DRC-03 shall be considered as pre-deposit paid through Form GST DRC 03A