Case Laws

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

Discrepancies between delivery challan and E-way bill suggests an intention to evade tax. Penalty u/s 129 upheld.

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

Instant mix flours merit classification at HSN '2106 90' attracting 18% GST. AAR ruling upheld.

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

GST appeal availability u/s 107 doesn’t bar revision u/s 108

SCN quashed for not considering Pre-SCN reply

GST on Leasehold Rights quashed. Case remanded.

No penalty u/s 129 for failure to provide full details of the supplier in the e-way bill

Fake ITC case: Anticipatory bail granted to tax practitioner subject to conditions that includes a cash security deposit and a bail bond