Case Laws

Seizure of cash and silver bars during a search is invalid if not connected to any GST evasion

Power to arrest should not be exercised without clear evidence of wrongdoing and an assessment under the relevant GST provisions is necessary before determining culpability

Ocean Freight Service is not subject to GST

Mere provision of invoices or payment through banking channels is not sufficient to claim the benefit of ITC

No parallel GST Audit proceedings by State Authorities for the same financial year

Delay in filing appeal due to kidney ailment of taxpayer's wife is condoned

Non-service of hard copies of adjudication order: Delay in filing appeal condoned

Provisions of Section 107 are comprehensive and intended to exclude the application of the Limitation Act regarding delay condonation beyond stated limits

Time-barred GST Appeal to be reconsidered in view of age related health issues

No contravention if E-way bill is produced before the seizure order could be passed u/s 129 and there are no discrepancies