Case Laws

Amount recovered by the GST authorities due to the absence of a constituted GST Tribunal to be refunded with interest

Personal hearing is a must if adverse decision is contemplated even when the opportunity of hearing is mistakenly marked as "NO" by the taxpayer

Retrospective GST registration cancellation: Petitioner must be put to notice that the registration was liable to be cancelled retrospectively

Order rejecting ITC u/s 16(2) must consider the documents produced by the petitioner to corroborate the assertion that legitimate purchases were made

Recovery proceedings u/s 78 can be initiated only when the amount is not paid within a period of three months from the date of service of the order

Registration Cancellation: Petitioner's failure to contest the non-filing of returns weakened the case

Registration could be cancelled with retrospective effect only if deemed fit by the proper officer and based on objective criteria

Taxpayer must be provided a reasonable opportunity before the cancellation of registration

No grounds to entertain the writ petition in respect of refund application filed beyond the prescribed time limit

Period impacted by the COVID-19 pandemic to be excluded from the limitation period for filing a refund application