Case Laws

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)

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

Taxpayer need not pay the interest on the Input Tax Credit (ITC) availed and reversed but the same has not been utilized

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

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.

Question of whether any deposit was made under coercion or voluntarily cannot be determined in the summary proceedings under Article 226 of the Constitution

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

Penalty u/s 129(3) is justified as the taxpayer could not explain the absence of invoice and e-way bill with a proper and reasonable explanation

Interest on delayed refunds is automatically payable and does not depend on a claim made by the taxpayer