CASE LAW

Authority

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2024(02)LCX0427

Andhra Pradesh High Court

Manjunatha Oil Mill
Payments made in the Form GST DRC-03 as 10% pre-deposit instead of the prescribed Form APL-01 by assessee is not willful and merely due to a technical glitch.
2023(12)LCX0380

Supreme court of india

Flipkart Internet Private Limited
SC stayed adverse HC remarks against Flipkart; observations in paras 77–78 not to operate pending appeal.