Case Laws

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

Registration cancellation set aside so as to allow the petitioner to file a detailed response to the SCN

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

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

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

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

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

Revenue to reconsider assessment as non availability of documents impacted taxpayer's ability to respond to the assessment orders

Merely, because a taxpayer has not filed the returns for some period does not mean that the taxpayer’s registration is required to be cancelled with retrospective date also covering the period when the returns were filed and the taxpayer was compliant.