Case Laws

No GST on the amount recovered from permanent employees for accommodation

Refunds for zero-rated supplies are incentives for exporters and should not be impermissibly held up on technicalities

Rectification application should be handled by the same department that issued the original order

"Freedeem" App is an E-Commerce Operator, Not Liable for RCM on Restaurant Services

Service by registered email is a valid method u/s 169, and it is not necessary to use multiple modes of service

Telecommunication Towers Are Movable Property, ITC Can't Be Denied

Service of Notice: Officers must explore other modes of service (preferably RPAD) u/s 169 especially when the taxpayer's registration has been canceled

Revising authority cannot expand the scope of the original SCN u/s 108

Penalty u/s 129 quashed for solely relying on supplier’s statement

Inadvertent inclusion of turnover of sister concern in GSTR1: Manual Rectification of GSTR-1 allowed