Madras High Court rules that penalty under Section 129 of CGST Act is not applicable for minor discrepancies in tax invoices or E-way bills, like incorrect pin codes.
Andhra Pradesh HC in Somaprasanth Karampudi v. Union of India ruled that physical notices returned as “Left” should prompt further attempts at service. Petition remanded.
Telangana HC upheld Sudarshan Theatre’s violation of CGST Section 171 for delayed ticket price reduction after GST rate cut, dismissing their writ petition.
Allahabad High Court rules penalty for not generating e-tax invoice is unjustified when other documents are in order, citing bona fide human error.
Chhattisgarh AAAR ruled that GST applies to rejected/damaged paddy as it unfit for human consumption. Such paddy does not qualify for tax exemption.
The Bombay High Court ruled on Kunal Housewares Pvt. Ltd.’s IGST refund claim. The decision clarifies the conditions for refund despite higher drawback claims.
AR Andhra Pradesh rules that the supply of sewage treated water is exempt from GST as per Entry No. 99 of the 2017 GST Exemption Notification.
Allahabad HC grants bail in fake invoice ITC fraud case, considering lack of evidence, jail period, and other factors. Bail subject to strict conditions.
Maharashtra AAR exempts hostel accommodations from GST under Notification 12/2017 for stays over 90 days, with some conditions. Learn more about the ruling.
Supreme Court upholds Patna High Court ruling, rejecting challenge to key provisions of the 101st Constitutional Amendment Act related to GST.
