Case Laws

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

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

Cancellation with retrospective effect should be based on objective criteria

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)

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

Film distribution rights for exhibition in theaters fall under SAC '9996 14' i.e., Motion picture, videotape and television programme distribution services. AAR ruling upheld.

SCN Demanding GST On Ocean Freight On Transportation Of Goods From Outside India quashed

Remittance for Re-Adjudication: Proper Officer's Consideration of Detailed Reply in GST Case

Registration cancellations should not be mechanistic and must be based on objective criteria rather than subjective discretion