Case Laws

Registration cancellation order lacking proper reasons violate the principles of natural justice

Cancellation of the petitioner's GST registration shall take effect from the date they closed their business

Registration Cancellation: Petitioner to pursue the appellate remedy under Section 107

No penalty for 9 hr gap between E-way Bill expiry and vehicle interception as there is no intent to evade tax

Refund application is restored to the Adjudicating Authority for reconsideration

Pre-deposit for appeal u/s 107(6)(b) of the CGST Act could only be done by utilizing amounts in the Cash Ledger

Input tax credit cannot be denied based solely on the difference between GSTR 2A and GSTR 3B

Proper officer can authorise the search only if the conditions specified in Section 67 of the Act are fulfilled

Denial of input tax credit based on the difference between GSTR 2A and 3B is not sustainable.

Electronic Credit Ledger cannot be blocked without giving an opportunity for a hearing