Case Laws

Excess stock proceedings should be conducted under Sections 73 or 74 as opposed to Section 130

Order passed even before the 30-day response period for the show cause notice had expired is quashed

State GST Department cannot take action if the Central GST Department has already initiated proceedings on the same matter.

Show cause notice must specify the date, time, and venue for a personal hearing

Personal hearing and the consequent Assessment Order cannot be on the same day

Seizure of cash and silver bars during a search is invalid if not connected to any GST evasion

Mere provision of invoices or payment through banking channels is not sufficient to claim the benefit of ITC

Ocean Freight Service is not subject to GST

Power to arrest should not be exercised without clear evidence of wrongdoing and an assessment under the relevant GST provisions is necessary before determining culpability

No parallel GST Audit proceedings by State Authorities for the same financial year