Case Laws

GST registration to be restored on fulfilment of certain conditions such as filing past returns etc by the taxpayer

Adjudication Order Passed Without Personal Hearing is Invalid and Set Aside

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

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

Refund Appeal rejection: Condonation of delay of 7 months allowed

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

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)

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

Question of whether any deposit was made under coercion or voluntarily cannot be determined in the summary proceedings under Article 226 of the Constitution