Case Laws

Retrospective cancellation of registration is unwarranted merely because a taxpayer has not filed the returns for some period

Seized goods cannot be released by invoking writ jurisdiction if no application is filed for release of goods u/s 67(6) of the CGST Act

Penalty proceedings u/s 129 cannot be initiated when search and seizure is carried out at the godown of the taxpayer

Refund Appeal rejection: Condonation of delay of 7 months allowed

Denial of ITC due to a mismatch between GSTR-2A and GSTR-3B is unsustainable without providing a statement of mismatch as required by Section 73(3)

A taxpayer’s registration can be cancelled with retrospective effect only where such consequences are intended and are warranted

Cancellation with retrospective effect should be based on objective criteria

Taxpayer need not pay the interest on the Input Tax Credit (ITC) availed and reversed but the same has not been utilized

SCN Demanding GST On Ocean Freight On Transportation Of Goods From Outside India quashed

Remittance for Re-Adjudication: Proper Officer's Consideration of Detailed Reply in GST Case