Case Laws

No penalty for 9 hr gap between E-way Bill expiry and vehicle interception as there is no intent to evade tax

Refund application is restored to the Adjudicating Authority for reconsideration

Electronic Credit Ledger cannot be blocked without giving an opportunity for a hearing

Input tax credit cannot be denied based solely on the difference between GSTR 2A and GSTR 3B

Proper officer can authorise the search only if the conditions specified in Section 67 of the Act are fulfilled

Denial of input tax credit based on the difference between GSTR 2A and 3B is not sustainable.

Pre-deposit for appeal u/s 107(6)(b) of the CGST Act could only be done by utilizing amounts in the Cash Ledger

Department to process refund of GST Credit of deceased Taxpayer

Revenue directed to release the seized cash

ITC cannot be denied due to a mere mismatch between GSTR-3B and GSTR-2A in accordance with Circular No. 183/15/2022