CASE LAW
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Authority |
One liner |
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2025(02)LCX0438
Karnataka High Court |
Liberal construction of Section 107 CGST Act permits deposit within limitation, not strictly with the appeal. |
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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. |
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2023(12)LCX0380 Supreme court of india Flipkart Internet Private Limited |