Case Laws

Penalty cannot be levied for genuine human errors while preparing the E-Way Bill

Writ challenging constitutional validity of Section 129 & 130 of CGST Act, 2017 is admitted

Goods shall be released on furnishing of bank guarantee if they were seized due to expiry of e-way bill

Eucalyptus /Poplar Woods Waste in logs having length of 30 cm to 200 cm and girth of approx. 10 cm to 60 cm do not fall under HSN 4401

Date of Occupancy Certificate issued by the competent authority should be treated as the date of completion of the construction

EPC Contract of solar power plant is to be treated as a ‘Works contract’ (18% GST). AAR ruling upheld.

Unfilled Part B of the e-way bill cannot be treated as a minor omission

Goods seized due to mismatch between delivery challan and e-way bill to be released on furnishing bank guarantee and bond

Anti profiteering established as ITC of erstwhile CVD was not passed

GST on building value constructed & handed to land owner under JDA