Case Laws

Mere deviations from the e-way bill route are not sufficient to infer intentions of tax evasion

60-day period mentioned in section 62(2) is directory rather than mandatory

Eligibility relaxation as per the proviso in Section 110(1)(d) is relevant only for state officers, not for All-India Service officers

Adjudicating authorities must carefully consider responses from parties instead of merely reiterating arguments from the SCN in their decisions

Potable Drinking Water Delivered by Tanker Exempt from GST

Order passed without PH is not sustainable. Costs imposed on the adjudicating authority

Commission earned by an auction house for conducting cardamom auctions is subject to GST@18%

108-Day delay in filing appeal caused due to rejection of rectification application u/s. 161 condoned

ITC Demand due to clerical error and mismatched GSTINs is set-aside

Taxpayers must be permitted the benefit of rectification of errors in returns where there is no malafides attributed to the taxpayer