Case Laws

Notification 4/2019-Integrated Tax is not applicable to the agrochemical services sector

No explicit prohibition barring the taxpayer from filing a return from a different state and transferring credit under Section 140

Late Fee for delayed submission of annual returns to be reconsidered

Order set aside as SCN was placed under wrong category on GST portal

GST leviable on car lease facility provided to the employees where the amount is charged from the employees

Date of filing an online appeal will be considered as the date of filing a GST appeal for limitation purpose

Taxpayer given opportunity to submit further documentation to substantiate the ITC claims

Appellate Authorities can condone delay in filing GST Appeal

Without clear evidence of intent to evade tax, the mere failure to fill out Part-B cannot justify the imposition of penalties under Section 129(3)

Section 73 proceedings could be initiated despite the earlier conclusion of scrutiny