Case Laws

Rigid approach to registration cancellation could be detrimental to business continuity and tax collections. Registration to be reinstated after paying outstanding dues.

GST appeal availability u/s 107 doesn’t bar revision u/s 108

Absence of DIN invalidates an assessment order issued in form GST DRC-07

Assignment of leasehold rights does not constitute a taxable supply of goods or services

Non-mention of the DIN and the absence of the assessing officer's signature warrants annulment of the assessment order

GST on Leasehold Rights quashed. Case remanded.

SCN quashed for not considering Pre-SCN reply

No penalty u/s 129 for failure to provide full details of the supplier in the e-way bill

Fake ITC case: Anticipatory bail granted to tax practitioner subject to conditions that includes a cash security deposit and a bail bond

Section 129 should not be interpreted to automatically impose penalties for trivial or procedural infringements