Case Laws

Mango pulp would attract a GST rate of 12% from 1st July 2017

Extraordinary jurisdiction under Article 226 of the Constitution cannot be invoked when alternate remedies have not been availed within the stipulated period

Provisional attachment of property cannot be done once an appeal is filed and pre-deposit is made under Section 107(7)

Taxpayer is under an obligation to monitor the GST portal on an ongoing basis

Proviso to Section 78 could only be invoked with proper reasons recorded in writing

GSTR 2A Vs 3B mismatch: Matter remanded for reconsideration with the taxpayer required to remit 10% of the disputed tax demand

Liability imposed on the taxpayer without taking into consideration documents on record such as the GSTR 9C. Matter remanded for fresh consideration.

Unless there was evidence of intentional wrongdoing on their part, directors should not be held personally liable for the debts of the company

Transporter is not required to carry the original tax invoice, but only the duplicate copy

Non-mention of dispatch address in the invoice is a minor breach not inviting provisions of section 129. Mens rea is essential for imposition of penalty under section 129