Case Laws

Online Platform Operator involved in Sale of Digital Gold is an Electronic Commerce Operator

Voluntary Tax Payment Before SCN Bars Further Proceedings Under Section 74

Department obligated to consider extension of Personal Hearing requests

Section 74 proceedings not sustainable if tax and interest settled under section 73 before SCN issuance

Improper Consideration of Reply and Remittal for Re-adjudication under Section 73 of the CGST Act

GSTR2A vs GSTR3B mismatch due to wrong GSTIN: Matter remanded for fresh assessment

Turnover for applicability of E-invoices can be based on rectified annual return GSTR-9

Proper officer must adequately consider the petitioner's replies during adjudication. Matter to be remitted for re-adjudication

System generated orders without application of mind cannot be used to cancel registrations

Advance ruling application rejected as department proceedings were initiated before the filing of the application