Case Laws

Appellate authority cannot impose a penalty on a ground that was different from the one mentioned in the show cause notice at the time of detention

Intention to evade tax is essential for invoking penal provisions under Section 129

Central authorities cannot initiate proceedings when State GST Authority has already initiated proceedings on same subject matter

Taxpayer is entitled to the materials on the basis of which the show cause notices have been issued

Delay of 56 days beyond the condonable period in filing appeal condoned due to ill-health of the taxpayer

Presence of mens rea for evasion of tax is a sine qua non for imposition of penalty under section 129

Confiscated goods and vehicles can be released by depositing 25% of the amount mentioned in the order in cash and furnishing a bank guarantee for the balance

Registration cancellation with retrospective effect should be based on objective criteria and should consider the consequences for the taxpayer and its customers

Registration cannot be cancelled with retrospective effect mechanically and should be based on objective criteria.

Petitioner's submission of GSTR-9C to be considered during the adjudication process