Case Laws

GSTR 3B & 2A mismatch: Matter to be re-adjudicated subject to 10% Pre-deposit

Burden of proof for imposition of penalty and confiscation of goods rests on the Department and cannot be done solely on estimates

Registration Cancellation: Taxpayer must access the statutory remedy available under Section 30 before filing writ petition

Malabar parota attracts 5% GST, not 18%

Taxpayer to be granted document presentation opportunity subject to the condition that he remits 10% of the disputed tax demand

Recovery of the amount assessed on the strength of extension of time under section 73(10) vide Notification No.09/2023-CT is stayed

Reply cannot be disregarded merely for non attendance of personal hearing by the taxpayer

Amount collected by an RWA for a sinking fund is an advance payment towards future supply of services and is liable to tax. AAR ruling upheld.

SCN uploaded on the GST portal under the heading ‘Notices’ instead of under the heading of ‘Additional Notices’: Matter sent for re-adjudication

Notice issued u/s 78 before appeal period expiry is illegal