Case Laws

Penalty u/s 129(3) is justified as the taxpayer could not explain the absence of invoice and e-way bill with a proper and reasonable explanation

Appellate authority does have power to vary the fine imposed by the adjudicating authority u/s 130(2)

No penalty for mere technical errors in e-way bill address and where there is no intent of tax evasion

Interest on delayed refunds is automatically payable and does not depend on a claim made by the taxpayer

Adjournment granted tin relation to the proceedings under Section 61 of the CGST Act cannot be clubbed together with the SCN proceedings

Order must be passed with 7 days of service of notice of detention/seizure u/s 129

CA certificate as mandated under rule 89(2) is not required for refund of unutilized Input tax credit

No ruling on classification of 'Jac Olivol Herbal Body Oil' as members differ

ISDs have a right to transition ITC under the CGST Act

Fair price shop dealer’s commission would NOT be chargeable to GST. AAR ruling set aside