Case Laws

Appellate Authority Cannot Condon Delay Beyond Statutory Period Under Section 107

Expired E-Way Bill Due to Driver's Illness Does Not Prove Intent to Evade Tax. Penalty Quashed

GST Registration Cancellation Revoked After Tax Liability Discharged Via Electronic Cash Ledger

Proceedings Under Section 130 Not Applicable for Excess Stock; Section 73/74 Mandated.

Renting Residential Dwelling for Hostel Use Qualifies as Exemption from GST

Impugned Section 74 Orders Remitted for Fresh Adjudication upon 10% Disputed Tax Deposit

Penalty Paid Under Duress: Refund Ordered For Failure to Pass Final Assessment Order (MOV-09)

ITC Claim Upheld as Supplier's Subsequent Cancellation Doesn't Prove Fraud

Confiscation Proceedings u/s 130 for Stock Discrepancy Quashed. Recourse to Section 73/74 Mandated.

Retrospective cancellation of a supplier's GST registration cannot be the sole ground for denying ITC to a bonafide purchaser