Case Laws

Proceedings for cancellation of registration do NOT automatically become non est once the pending returns are filed along with payment

IGST refund cannot be withheld for the reason that higher rate of duty drawback was claimed, even though the petitioner had returned the differential drawback amount

Notice u/s 129(3) must be issued within seven days of goods detention or seizure

Service of printing question papers for conducting examinations to educational institutions is exempt from GST

Adjudicating Authority, being subordinate to the Appellate Authority, is legally bound to comply with the higher authority’s orders

Rate of tax applicable to broken rice is the same as the rate for rice

Electronic Credit Ledger cannot be blocked by an Officer of the rank below that of the Assistant Commissioner

Registration Cancellation: Superintendent of Central Tax should make an independent decision without being influenced by the DGGI's direction

Penalty order u/s 129(3) should consider the objections of petitioner. Matter remanded.

Delay caused by the pendency of the writ petition should not prevent the petitioner from pursuing the appeal