Case Laws

A taxpayer’s registration can be cancelled with retrospective effect only where such consequences are intended and are warranted

Denial of ITC due to a mismatch between GSTR-2A and GSTR-3B is unsustainable without providing a statement of mismatch as required by Section 73(3)

Taxpayer need not pay the interest on the Input Tax Credit (ITC) availed and reversed but the same has not been utilized

Film distribution rights for exhibition in theaters fall under SAC '9996 14' i.e., Motion picture, videotape and television programme distribution services. AAR ruling upheld.

SCN Demanding GST On Ocean Freight On Transportation Of Goods From Outside India quashed

Question of whether any deposit was made under coercion or voluntarily cannot be determined in the summary proceedings under Article 226 of the Constitution

Remittance for Re-Adjudication: Proper Officer's Consideration of Detailed Reply in GST Case

Registration cancellations should not be mechanistic and must be based on objective criteria rather than subjective discretion

Adjournment granted tin relation to the proceedings under Section 61 of the CGST Act cannot be clubbed together with the SCN proceedings

Appellate authority does have power to vary the fine imposed by the adjudicating authority u/s 130(2)