Case Laws

Amount recovered by the GST authorities due to the absence of a constituted GST Tribunal to be refunded with interest

Taxpayer should be allowed to rectify the error in the form GSTR-1 if it is a bona fide mistake and there is no loss of revenue to the exchequer

Revenue should recognize genuine errors and permit rectification of returns when there is no loss of revenue to the government.

Taxpayer entitled to interest u/s 56 in case of delayed refund

DGGI and State GST authorities enjoy equal standing in initiating and concluding investigations

Filing writ petition immediately after intimation under Section 73(5), is pre-mature

Recovery proceedings u/s 78 can be initiated only when the amount is not paid within a period of three months from the date of service of the order

Order rejecting ITC u/s 16(2) must consider the documents produced by the petitioner to corroborate the assertion that legitimate purchases were made

Retrospective GST registration cancellation: Petitioner must be put to notice that the registration was liable to be cancelled retrospectively

Personal hearing is a must if adverse decision is contemplated even when the opportunity of hearing is mistakenly marked as "NO" by the taxpayer