Case Laws

State GST Department cannot take action if the Central GST Department has already initiated proceedings on the same matter.

Show cause notice must specify the date, time, and venue for a personal hearing

Personal hearing and the consequent Assessment Order cannot be on the same day

Ocean Freight Service is not subject to GST

Power to arrest should not be exercised without clear evidence of wrongdoing and an assessment under the relevant GST provisions is necessary before determining culpability

Mere provision of invoices or payment through banking channels is not sufficient to claim the benefit of ITC

Seizure of cash and silver bars during a search is invalid if not connected to any GST evasion

No parallel GST Audit proceedings by State Authorities for the same financial year

Delay in filing appeal due to kidney ailment of taxpayer's wife is condoned

Provisions of Section 107 are comprehensive and intended to exclude the application of the Limitation Act regarding delay condonation beyond stated limits