Case Laws

Blocking of ITC in fictitious transactions case is upheld

Registration cannot be cancelled without providing an opportunity to contest it

SCN should offer a minimum period of 30 days for the noticee to respond

3-month extension granted for payment of interest on delayed payment of tax

DLF Limited not guilty of profiteering as they did not again any additional benefit of ITC

Verification under Section 61 is not a pre-condition for initiation of proceedings under Section 74

Revenue Department does not have the power to seize cash under Section 67 of the CGST Act

Bio fertilizers (Urban Roots, Bio kavach) and immunity booster products (Avinja 7) attract 18% GST

Error committed by auditor in GST Return filings: GST registration to be restored

Supply food and beverages to the client’s premises but not involving in the distribution of food at the client’s premises falls under SAC '9963 37' (Other contract food services) attracting 18% GST