Case Laws

GST provisions do not impose vicarious liability on employees for a company’s tax liabilities. HC ruling upheld.

ITC is deniable if the taxpayer fails to present the required e-way bills or related transport documents

GST E-Way Bill Must Exist at Interception

Petition for Delayed GST Refund Dismissed, Two-Year Limitation Period Upheld

Credit Ledger should be considered a unified pool of funds and not compartmentalized by tax heads (CGST, SGST, IGST)

Questions surrounding jurisdiction and the merits of the case should be evaluated during the adjudication proceedings rather than at the preemptive stage of show cause notice

Absence of DIN invalidates an assessment order issued in form GST DRC-07

Non-mention of the DIN and the absence of the assessing officer's signature warrants annulment of the assessment order

Readily available food and beverages (not prepared in the restaurant) sold over the counter do not qualify as 'restaurant services'. AAR ruling upheld.

Assignment of leasehold rights does not constitute a taxable supply of goods or services