Case Laws

Summary of Show Cause Notice (DRC-01) is not a valid substitute for the proper Show Cause Notice

Section 169 should be viewed as requiring alternative compliance methods, starting with personal notice or registered communication, before resorting to electronic means or publications

Order directed at a deceased individual has no legal standing

SCN and Order uploaded only on the GST Portal: Matter remanded for fresh consideration subject payment of 25% of demand

Section 130 permits interim release of detained goods pending finalization of proceedings

No GST on transfer of Leasehold rights

Section 16(5) allows a registered person to claim ITC for invoices pertaining to specific financial years, if filed by November 30, 2021

Refund of Transitional Input Tax Credit allowed Due to System Delays in GST Implementation

Service by subsidiary to parent on a principal-principal basis is not an intermediary service but rather an export

Notifications extending the timeframe for issuing SCNs/Orders related to tax recovery held valid