Case Laws

Stock Discrepancy Does Not Prove Mens Rea for Section 74

GST Registration Cancellation Revoked After Tax Liability Discharged Via Electronic Cash Ledger

Tax-Paying Parties, Not Just Depositors, Can Claim Refunds Under Section 54

Expired E-Way Bill Due to Driver's Illness Does Not Prove Intent to Evade Tax. Penalty Quashed

Penalty Paid Under Duress: Refund Ordered For Failure to Pass Final Assessment Order (MOV-09)

ITC Claim Upheld as Supplier's Subsequent Cancellation Doesn't Prove Fraud

Retrospective cancellation of a supplier's GST registration cannot be the sole ground for denying ITC to a bonafide purchaser

Date of the notice and the date fixed for the personal hearing cannot be the same

Confiscation Proceedings u/s 130 for Stock Discrepancy Quashed. Recourse to Section 73/74 Mandated.

Rectification of GSTR-1 Beyond Statutory Deadline Permitted to Enable ITC Claim By the Recipient