Case Laws

Burden of proof for imposition of penalty and confiscation of goods rests on the Department and cannot be done solely on estimates

Form GST ASMT-10 must be issued prior to the issuance of show cause notice

Demand cannot surpass the amount in the SCN

Registration Cancellation: Taxpayer must access the statutory remedy available under Section 30 before filing writ petition

Refund of amount encased amid GSTAT delay is ordered subject to providing a new bank guarantee

Notice issued u/s 78 before appeal period expiry is illegal

Pre-Decisional Hearing Crucial for ITC Blocking

Taxpayer to be granted document presentation opportunity subject to the condition that he remits 10% of the disputed tax demand

SCN uploaded on the GST portal under the heading ‘Notices’ instead of under the heading of ‘Additional Notices’: Matter sent for re-adjudication

Amount collected by an RWA for a sinking fund is an advance payment towards future supply of services and is liable to tax. AAR ruling upheld.