Case Laws

Registration cancellation order u/s 29(2)(e) must specify the details of the alleged fraud or misstatement

No ITC available on the differential IGST paid post on-site audit by customs authorities

SEZ Act does not provide for exemption from the specific cess levied under the GST Compensation Act, 2017

Taxpayer would be entitled to interest from the date immediately after the expiry of sixty days from the receipt of the first refund application

Audit: Corrigendums and the SCN are not liable to be set aside on the basis of lack of approval by the Monitoring Committee

If an application is complete in terms of Sub-rule (2), (3) and (4) of Rule 89 of the CGST Rules, the same cannot be rejected

Blocking of ITC in fictitious transactions case is upheld

Registration cannot be cancelled without providing an opportunity to contest it

3-month extension granted for payment of interest on delayed payment of tax

SCN should offer a minimum period of 30 days for the noticee to respond