Case Laws

Revocation of Registration Cancellation: Delay in invoking the proviso to Rule 23(1) condoned subject to payment of all taxes and filing of returns

Taxpayer can apply for a refund u/s 54 to get the amount allegedly collected through DRC-03

Before imposing penalty under Section 129, revenue must prove the intention to evade tax

Delay in filing appeal due to bonafide error of submitting hardcopy to the wrong department is condoned

Amendment of the DRC forms to be allowed in case of bonafide mistakes

Mere technical violation without any intention to evade tax cannot lead to imposition of penalty under Section 129(3)

Miraj Entertainment Ltd services not guilty of profiteering i.r.o admission to the exhibition of cinematography films

Technical violation by itself without any intention to evade tax cannot lead to imposition of penalty under Section 129(3) of the CGST Act

Pivotal Infra Pvt Ltd not guilty of profiteering as it did not benefit from additional input tax credit

Eligibility on claiming ITC for general business expenses of a boutique hotel, the basis of square footage for ITC claims, and the applicability of CGST Rules 42 and 43 given the tariff structure