Case Laws

Delay in filing of 'Revocation of GST registration cancellation' allowed subject to payment of all dues

GST Officers’ apology for improper arrest of taxpayer accepted

GST Notification ratification cannot substitute recommendation

SCN and Order uploaded only on the GST Portal: Matter remanded for fresh consideration subject payment of 25% of demand

Order directed at a deceased individual has no legal standing

Section 169 should be viewed as requiring alternative compliance methods, starting with personal notice or registered communication, before resorting to electronic means or publications

Section 130 permits interim release of detained goods pending finalization of proceedings

Summary of Show Cause Notice (DRC-01) is not a valid substitute for the proper Show Cause Notice

No GST on transfer of Leasehold rights

Section 16(5) allows a registered person to claim ITC for invoices pertaining to specific financial years, if filed by November 30, 2021