Case Laws

Application rejected as the questions raised were already under investigation by the DGGI

GST is not applicable on the deduction made from employees' salary for the notice period not served.

200% penalty cannot be imposed for not renewing an earlier valid e-Way Bill

AAR lacks jurisdiction to provide a ruling on the questions raised due to the situs of the transaction not being within Tamil Nadu

Delay of 148 days in filing the appeal condoned on payment of cost of Rs.40,000

Levy of tax and penalty for expiration of e-way bill is unjustified when there is no intention to evade tax

Statutory requirement u/s 73(9) mandates payment of only 10% of the disputed tax as penalty

Order cancelling registration must specify the specific reasons for cancellation of registration as mentioned under Section 29(2)

No demand can be confirmed u/s 74 without giving an opportunity of personal hearing

Penalty is not imposable if there is no willful attempt on the part of the taxpayer to evade payment of tax