The Supreme Court ruling in Ghanashyam Mishra & Sons v. Edelweiss Asset Reconstruction Co. (2021), held that once a resolution plan is approved, all prior claims not included in the plan are extinguished.

The Tribunal set aside the service tax demand against the Amway distributor, noting the SCN lacked clarity and held that distributors resell goods on their own account not service providers.

Three important dates are taken into account by the portal for calculating the applicable late fee: the annual return's statutory due date, the GSTR-9 filing date, and the GSTR-9C filing date.