Case Laws

Ex-parte Demand Set Aside due to Retrospective Cancellation of Registration

Assessed tax liability cannot exceed SCN amount

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

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

Unreasoned Order Imposing GST on Vouchers is set aside for fresh consideration

Denial of ITC in respect of services where GST is payable on reverse charge basis, cannot be held to be irrational and arbitrary

Taxpayer unaware of proceedings initiated by issuing notice in Form GST ASMT 10 and show cause notice in Form GST DRC-01: Matter remanded for reconsideration on payment of 10% of disputed tax

GSTR 3B & 2A mismatch: Matter to be re-adjudicated subject to 10% Pre-deposit

Demand cannot surpass the amount in the SCN

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