Case Laws

Statutory bodies like the Commissioner (Appeals) cannot condone delays beyond the period statutorily provided for

Appellate authority can accept additional evidence under Rule 112

Electronic Credit Ledger can be utilized for Pre-Deposit for appeal

Service of notice via the common portal is a valid method

Penalty u/s 129(3) cannot be imposed for mere misclassification of goods

GSTN to develop a mechanism on the portal to facilitate inter-state ITC transfers in merger/amalgamation scenarios

Order set aside for failure to provide an opportunity for cross-examination

Appeals can't be rejected solely on the grounds of delay without considering the reasons for the delay or the merits of the case

Absence of business activity at a principal place of business does not automatically lead to the conclusion that an invoice is fake

No restrictions should exist on withdrawing amounts from the Electronic Cash Ledger if there's no outstanding demand. HC ruling upheld.