Case Laws

Valuation for Related Party Transactions and GST Exemption on Transport to Unregistered Persons

Appellate authority can accept additional evidence under Rule 112

Electronic Credit Ledger can be utilized for Pre-Deposit for appeal

Service of notice via the common portal is a valid method

Order set aside for failure to provide an opportunity for cross-examination

GSTN to develop a mechanism on the portal to facilitate inter-state ITC transfers in merger/amalgamation scenarios

Penalty u/s 129(3) cannot be imposed for mere misclassification of goods

Absence of business activity at a principal place of business does not automatically lead to the conclusion that an invoice is fake

No restrictions should exist on withdrawing amounts from the Electronic Cash Ledger if there's no outstanding demand. HC ruling upheld.

Negative blocking of ITC under rule 86A is unjustified. HC ruling upheld.