Case Laws

Service Tax Penalty imposed under GST act quashed

Condonation of delay in filing appeal beyond 4 months allowed

Appeal cannot be dismissed solely for a minor delay in filing it, provided that the pre-deposit amount has been paid.

Penalties u/s 129 cannot be applied just because incorrect place of shipment is mentioned in the e-way bill

Providing transportation directly to students and not to the school attracts GST

Penalties should not be imposed when input tax credit has not been utilized

Maintenance of micro-compost centers and processing of wet waste for Greater Chennai Corporation is exempt from GST

AAAR lacks the statutory power to extend the condonable period beyond 30 days

Non-issuance of Rule 142(1A) notice would invalidate the assessment

Processing fish belonging to another registered person qualifies as job work and subject to 5% GST