Case Laws

Delivered Duty Paid (DDP) Export Expenses Incurred Until Destination Must Be Included in Transaction Value for IGST

Provisional Attachment Under CGST Act Ceases to Have Effect After One Year

Summary Show Cause Notice in DRC-01 Not a Substitute for Proper SCN Under Section 73

General Penalty Under Section 125 Not Leviable When Late Fee Already Paid for Annual Return Default

Retrospective GST Registration Cancellation Set Aside Upon Verified Genuine Claim

Authorities Directed to Process Petitioner's VAT and SGST Reimbursement Claim Under Industrial Policy

Retrospective GST Registration Cancellation Set Aside for Lack of Stated Reasons in Notice and Order

Appellate Authority Must Not Adopt Hyper-Technical Approach to Condoning Appeal Delay under GST Act

General Penalty Under Section 125 Not Leviable If Late Fee Under Section 47 is Already Imposed

GSTIN Revocation, Return Filing, and Installment Payment Permitted Subject to Security for Dues