Case Laws

GST provisions do not impose vicarious liability on employees for a company’s tax liabilities. HC ruling upheld.

Demand Order set-aside due to improper service of notice

GST E-Way Bill Must Exist at Interception

Credit Ledger should be considered a unified pool of funds and not compartmentalized by tax heads (CGST, SGST, IGST)

Questions surrounding jurisdiction and the merits of the case should be evaluated during the adjudication proceedings rather than at the preemptive stage of show cause notice

Assignment of leasehold rights does not constitute a taxable supply of goods or services

Non-mention of the DIN and the absence of the assessing officer's signature warrants annulment of the assessment order

Absence of DIN invalidates an assessment order issued in form GST DRC-07

Services to the Gujarat Panchayat Service Selection Board (GPSSB) and the Gujarat Public Service Commission (GPSC) do not qualify for exemption

Rigid approach to registration cancellation could be detrimental to business continuity and tax collections. Registration to be reinstated after paying outstanding dues.