| August 3, 2024 |
Recipient liable to pay tax on a reverse charge basis deemed as a supplier, able to seek an advance ruling |
| August 1, 2024 |
Mere statement of suspicion without detailed reasons does not suffice for invoking Section 130 |
| July 30, 2024 |
Order based on Section 16(2)(c) not tenable, when it do not conclusively states that the supplier has failed to pay taxes |
| July 29, 2024 |
Department’s inability to maintain a functional portal should not penalize the petitioner |
| July 26, 2024 |
Penalty orders to be quashed, imposed for not generating an e-tax invoice due to a bona fide mistake |
| July 25, 2024 |
Court directed to accept the DRC-03 payments as valid pre-deposits under APL-01, where technical glitches satisfied |
| July 23, 2024 |
Demand raised on legal representative not sustainable, when business is not taken over |
| July 22, 2024 |
Court permitted file a rectified return for an inadvertent error made while filing GSTR-3B |
| July 20, 2024 |
Seizure order cannot be justified if the vehicle is not on its regular route unless the documents are not genuine |
| July 19, 2024 |
SCNs must contain detailed and specific information justifying the Department’s actions, especially when revisiting previous decisions |
