Case Laws

No GST is leviable on Director’s Personal Guarantee and Loan Extensions.

No penalty is leviable when wrong address is entered in the E-Way bill due to human error

Restoration of GST Registration: Compliance with Tax Obligations Required

Refund of accumulated ITC on export of goods without payment of tax: Matter remanded to ascertain if the taxpayer indeed paid for the inputs

Incorrect pre-deposit rectified later: Matter remanded for fresh consideration

Packing material supplied for selling live honey bee is a part of composite supply

Prior tax liabilities cannot be a legitimate reason to deny a GST cancellation request

Refund Claim Restored: Original Application Date Governs Limitation

Excess Stock proceedings should be under Sections 73 & 74 and not Section 130

GST on goods stored in Free Trade and Warehousing Zone (FTWZ)