Case Laws

Proviso to Section 78 could only be invoked with proper reasons recorded in writing

Unless there was evidence of intentional wrongdoing on their part, directors should not be held personally liable for the debts of the company

Transporter is not required to carry the original tax invoice, but only the duplicate copy

Multiple show cause notices issued by different officers for the same period and on the same issue to be combined and re-adjudicated by a single proper officer

Non-mention of dispatch address in the invoice is a minor breach not inviting provisions of section 129. Mens rea is essential for imposition of penalty under section 129

Benefit of ITC will accrue to the tax payer when he files the return and claim the ITC on self-assessment basis and not at the time he makes payment to supplier.

Reasons for rejection of GST Refund must be mandatorily disclosed

Show cause notice cancelling registration must outline the factual backdrop enabling a party to respond effectively

Blacklisting has severe repercussions, hence giving a show-cause notice is a must before such an order is made

Overlooking crucial aspects of the taxpayer’s reply and annexed documents renders the order unsustainable