Case Laws

GST Registration Cancellation Revoked After Tax Liability Discharged Via Electronic Cash Ledger

Expired E-Way Bill Due to Driver's Illness Does Not Prove Intent to Evade Tax. Penalty Quashed

Appellate Authority Cannot Condon Delay Beyond Statutory Period Under Section 107

Stock Discrepancy Does Not Prove Mens Rea for Section 74

Tax-Paying Parties, Not Just Depositors, Can Claim Refunds Under Section 54

Renting Residential Dwelling for Hostel Use Qualifies as Exemption from GST

Penalty Paid Under Duress: Refund Ordered For Failure to Pass Final Assessment Order (MOV-09)

Rectification of GSTR-1 Beyond Statutory Deadline Permitted to Enable ITC Claim By the Recipient

ITC Claim Upheld as Supplier's Subsequent Cancellation Doesn't Prove Fraud

Confiscation Proceedings u/s 130 for Stock Discrepancy Quashed. Recourse to Section 73/74 Mandated.