Case Laws

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

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

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

No penalty u/s 129 when goods match the description in the invoices

Writ Petition is not entertainable where an alternative remedy such as an appeal process is available to the taxpayer

Provisions of the Limitation Act do not apply to appeals filed under the CGST Act once the statutory time limit has passed

Delay in filing appeal beyond the period stipulated u/s 107(4) condoned citing S.K. Chakraborty precedent

Demand order must be issued within three years from the due date for filing the annual return

Stipend paid to trainees is subject to GST

Voluntary payment made in Form GST DRC-03 shall be considered as pre-deposit paid through Form GST DRC 03A