Case Laws

SCN proposing registration cancellation must provide clear reason for the proposed cancellation

GST is payable on the transfer of leasehold rights

Taxpayer cannot be coerced to deposit tax during a search

Taxpayer cannot be coerced to deposit tax

When an adverse decision is contemplated, opportunity for PH should Be provided u/s 75(4), even if not requested

Involuntary payments forced to be made by the taxpayer during a search needs to be refunded along with interest

Involuntary reversal of ITC during the search needs to be refunded to the taxpayer

Section 54(3) does not restrict the refund in cases where the input and output supplies are the same

Petitioner's right to claim refund should not be forfeited due to an attempt to amend its option under Section 16(3) of the IGST Act

Voluntary deposit made under section 73(5) can be treated as pre-deposit under Section 107(6) of the CGST Act