Case Laws

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

Denial of ITC in respect of services where GST is payable on reverse charge basis, cannot be held to be irrational and arbitrary

GSTR 3B & 2A mismatch: Matter to be re-adjudicated subject to 10% Pre-deposit

Demand cannot surpass the amount in the SCN

Registration Cancellation: Taxpayer must access the statutory remedy available under Section 30 before filing writ petition

Taxpayer to be granted document presentation opportunity subject to the condition that he remits 10% of the disputed tax demand

SCN uploaded on the GST portal under the heading ‘Notices’ instead of under the heading of ‘Additional Notices’: Matter sent for re-adjudication

Malabar parota attracts 5% GST, not 18%

Recovery of the amount assessed on the strength of extension of time under section 73(10) vide Notification No.09/2023-CT is stayed

Reply cannot be disregarded merely for non attendance of personal hearing by the taxpayer