Case Laws

Denial of ITC based on supplier’s default u/s 16(2)(c): Coercive action stayed

Assessee must be givena minimum of seven days to respond to the notice as stipulated in Form MOV-7 under Section 129(3)

Provisional Attachment of Demat Accounts is invalid if no proceedings had been initiated under the required chapters of the MGST Act

Bakery items consumed on-premises could indeed be considered restaurant services

Cancellation of registration based on a single inspection where the taxpayer was absent is not sustainable

Cash does not qualify as "goods" hence seizure thereof u/s. 67 is not sustainable

Co-owner's consent is not a prerequisite for GST registration when appropriate ownership documentation is provided

Arrest considered illegal due to the failure to properly provide written grounds for arrest and a lack of proper documentation

Limitation period for an appeal against the assessment order commences from the date of the rectification application’s dismissal rather than from the date of the original assessment order

Revocation of GST registration allowed upon payment of dues