Case Laws

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

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

Delay in filing appeal condoned

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

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

GST Act does not allow for piecemeal adjudication of tax-related disputes

ITC related to goods and services used solely for the generation and supply of solar power electricity is not available

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