Case Laws

Unaccounted Stock proceedings come under Sections 73/74 and not section 130

Assessments signed by an officer in dual capacities are not maintainable

Interest and penalty could only be imposed if the irregular ITC is both availed and utilized

ITC disallowed due to cancellation of suppliers' registration: Matter remanded for fresh consideration

No restriction that an application for advance ruling can be made only by a supplier

Scrutiny of returns and the issuance of notice in Form ASMT-10 do not constitute a mandatory pre-requisite for adjudication

GST registration cancellation order cannot be vague/cryptic

Recovery proceedings under Section 78 of the CGST Act must be initiated by the Principal Commissioner and not State Tax Officer

₹1.36 Crore Penalty for Tax demand of ₹25000: Matter remanded for fresh consideration

Order passed subsequent to demise of registered tax payer, is unenforceable