Case Laws

There shall not be cancellation of registration without giving the person an opportunity of being heard

Full ITC available in case of post-purchase cash discount without adjustment of GST

Cost imposed on GST officer for seizure of goods without proper justification

Disallowing debit of electronic credit ledger ceases to have effect after the expiry of a period of one year from the date of imposing such restriction

Undervaluation or Wrong-route cannot be grounds for seizure of goods in transit

Order, ex parte in nature, passed in violation of the principles of natural justice is quashed

AAR cannot rule where the subject classification matter is pending as a dispute in proceedings initiated by the DGGI

AAR cannot decide on questions of Refund of GST paid on advances

Authorities obligated to inform the appellant if the appeal is filed before the wrong authority

Central excise duty, GST and NCCD can be levied together on tobacco products