Case Laws

GST Amnesty Scheme Benefit Extends to Prior Annual Return Filers; General Penalty Inapplicable with Late Fee

Supply to Indian Intermediary for Onward Export to Foreign Buyer is Domestic Supply

GST Assessment Orders Deemed Withdrawn on Retrospective Amendment and Condonation of Filing Delay

Delayed Penalty Payment Under Section 129 Allows Goods and Conveyance Release if Confiscation Not Pursued

Rule Mandating Monthly ITC Distribution by ISD is Ultra Vires CGST Act

Writ Jurisdiction Not Exercised in Fraudulent ITC Cases Where Appellate Remedy is Available

Transitional CENVAT Credit Permissible for Pre-Deposit through DRC-03 in Central Excise Appeals

Assessment Order Against Deceased Person Set Aside; Fresh Assessment Directed With Legal Representative

GST Payable on Reimbursement of Foreign Patent Attorney Expenses under Reverse Charge Mechanism

GST Council Directed to Consider Lowering Tax Rate on Air Purifiers and HEPA Filters