Case Laws

Rectification of GSTR-1 to be allowed where the errors are bonafide and there is no loss to the govt revenue

Applicability of GST on revenue received from their foreign principal for two main activities: providing intermediary services and installation services

Cash is not included in the definition of "goods" and hence, the seizure of cash under Section 67 of the Act is deemed illegal and arbitrary

Order quashed for not considering the objections of the taxpayer

HC cannot review its judgement where there is no error apparent on the face of the record

Taxpayer is not required to check the GST portal for show cause notices after Registration cancellation

Refund cannot be rejected based on grounds not stated in the show cause notice

Registration cannot be cancelled with retrospective effect mechanically. It can be cancelled only if the proper officer deems it fit to do so

Registration can be cancelled with retrospective effect only with proper justification

ITC inadvertently mentioned in column: Matter remanded for reconsideration