Case Laws

Non-filling up of Part 'B' of the e-Way Bill without any intention to evade tax cannot lead to imposition of penalty

Time spent in filing an appeal before the wrong authority is to be excluded while computing the limitation period

Taxpayer should be allowed to rectify the error in the form GSTR-1 if it is a bona fide mistake and there is no loss of revenue to the exchequer

Filing writ petition immediately after intimation under Section 73(5), is pre-mature

Amount recovered by the GST authorities due to the absence of a constituted GST Tribunal to be refunded with interest

Taxpayer entitled to interest u/s 56 in case of delayed refund

Revenue should recognize genuine errors and permit rectification of returns when there is no loss of revenue to the government.

DGGI and State GST authorities enjoy equal standing in initiating and concluding investigations

Recovery proceedings u/s 78 can be initiated only when the amount is not paid within a period of three months from the date of service of the order

Retrospective GST registration cancellation: Petitioner must be put to notice that the registration was liable to be cancelled retrospectively