Case Laws

No GST on the nominal charges deducted from employees’ salaries for canteen services

GSTR7 and 3B mismatch: Re­consideration ordered as the taxpayer is unaware of the regulations

Condonation of delay in filing appeal: Substantive merits should not be overlooked due to procedural delays caused by situations like the pandemic

Legal Battle Over Seized Cash in GST Proceedings

Lack of an opportunity for a hearing warrants a remand to the authority to reconsider the matter properly

No provision for appeal against IGST order before GSTAT: Writ admitted

Personal hearing must before an adverse assessment order is made

Department's appeals are valid in Giri Transport Company Case. Party to submit merit-based arguments.

Late Fee for GSTR-9C filing delay quashed

SCN confirmed for non-submission of documents is set-aside and remanded for fresh consideration