Case Laws

Delayed appeal filing: Petitioner allowed to file an appeal under Section 107 before 31.01.2024 by virtue of Notification 53/2023-Central Tax

Non-filling up of Part 'B' of the e-Way Bill without any intention to evade tax cannot lead to imposition of penalty

Taxpayer should be allowed to rectify the error in the form GSTR-1 if it is a bona fide mistake and there is no loss of revenue to the exchequer

Revenue should recognize genuine errors and permit rectification of returns when there is no loss of revenue to the government.

Taxpayer entitled to interest u/s 56 in case of delayed refund

Amount recovered by the GST authorities due to the absence of a constituted GST Tribunal to be refunded with interest

DGGI and State GST authorities enjoy equal standing in initiating and concluding investigations

Filing writ petition immediately after intimation under Section 73(5), is pre-mature

Personal hearing is a must if adverse decision is contemplated even when the opportunity of hearing is mistakenly marked as "NO" by the taxpayer

Retrospective GST registration cancellation: Petitioner must be put to notice that the registration was liable to be cancelled retrospectively