Case Laws

Writ Petition prior to the adjudication for quashing the SCN is premature

Merely use of expression "mens rea" does not amount to concluding that there was a willful attempt to evade the payment of tax

Petitioner allowed to submit the physical application for restoration of the registration cancelled u/s 29(1)

Interest payable on delayed IGST refunds on account of errors in shipping bills

Any order cancelling the registration must clearly divulge the mistake or fraud or misdeed committed by the taxpayer

Delay in filing revocation application condoned subject to the taxpayer paying all the statutory dues including interest, late fees, and penalties

Registration to be restored on payment of tax, penalty and uploading of pending returns

Cancellation of Registration stands revoked on uploading pending returns as returns were not uploaded due to health issue

GST on works contract service of building residential quarters for employees of Kudankulam Nuclear Power Project

Electronic credit ledger cannot be blocked under rule 86A without providing an opportunity of personal hearing