Case Laws

Filing of a DRC-01 for recovery of dues is independent of the cancellation of registration and does not constitute a valid ground to decline the cancellation request

No interference on initiation of proceeding by both DGGI & State Tax Authority

'Due date' and not the 'actual date' of filing of returns is relevant for limitation purposes

Advance tax paid under VAT regime and lying unutilized can be transitioned

Ex-parte Demand Set Aside due to Retrospective Cancellation of Registration

Disposable paper cups fall under HSN '4823 40 00' and are subject to an 18% tax rate

ITC is available on inward supply of car which is used for demonstration purpose and supplied further after a specified time period

Assessed tax liability cannot exceed SCN amount

Taxpayer unaware of proceedings initiated by issuing notice in Form GST ASMT 10 and show cause notice in Form GST DRC-01: Matter remanded for reconsideration on payment of 10% of disputed tax

Burden of proof for imposition of penalty and confiscation of goods rests on the Department and cannot be done solely on estimates