Case Laws

GST leviable on car lease facility provided to the employees where the amount is charged from the employees

Without clear evidence of intent to evade tax, the mere failure to fill out Part-B cannot justify the imposition of penalties under Section 129(3)

Appellate Authorities can condone delay in filing GST Appeal

Grant from Food and Agriculture Organisation of United Nations is not a supply

Order remanded as ITC was rejected without verifying invoices, e-way bills

Adjudication on GST on Mining Lease deferred pending SC’s ruling

Section 73 proceedings could be initiated despite the earlier conclusion of scrutiny

Seizure cannot be justified merely based on the vehicle not following a specified route, especially when the documents are in order

Registration Cancellation: Department ordered to conduct verification of additional place of business

Assessment order communicated through the common portal is valid