Case Laws

E-commerce Logistics and Delivery Services Not Goods Transport Agency for GST Exemption. AAR ruling set-aside

Delivered Duty Paid (DDP) Export Expenses Incurred Until Destination Must Be Included in Transaction Value for IGST

Condonation of Delay Rejection Without Proper Speaking Order Held Unsustainable

Retrospective Amendment Voids ITC Denial for Belated Claims Under Section 16(4)

Provisional Attachment Under CGST Act Ceases to Have Effect After One Year

General Penalty Under Section 125 Not Leviable When Late Fee Already Paid for Annual Return Default

Authorities Directed to Process Petitioner's VAT and SGST Reimbursement Claim Under Industrial Policy

Retrospective GST Registration Cancellation Set Aside for Lack of Stated Reasons in Notice and Order

Appellate Authority Must Not Adopt Hyper-Technical Approach to Condoning Appeal Delay under GST Act

DRC-07 Summary Upload is Mandatory for Enabling Statutory Appeal Rights