Case Laws

Extensive legal consultation does not provide sufficient cause for the delayed filing of a GST appeal. However delay condoned in the interest of justice.

Requirement for Statutory Appeal in ITC Dispute upheld

Physical verification of a business premises should be done in presence of the taxpayer

Ex-Directors challenging penalty under Section 122(1A) must resort to the statutory appeal process

Agricultural blades for chaff cutters fall under HSN '8208 40 00' attracting 18% GST

Advance Ruling application disposed as withdrawn after suo-moto registration cancellation

Members Diverge on GST Classification of Tipper Body Fabrication

AAR application rejected as the classification issue is currently pending before the CESTAT, Bengaluru

If there is no response to a notice uploaded on the portal, the officer should explore other legitimate methods of service as per Section 169(1) of the GST Act

Adjudication proceedings set-aside for not adhering to statutory timeframes for adjudication