Case Laws

Provisional attachment of property cannot be done once an appeal is filed and pre-deposit is made under Section 107(7)

Proviso to Section 78 could only be invoked with proper reasons recorded in writing

Taxpayer is under an obligation to monitor the GST portal on an ongoing basis

Liability imposed on the taxpayer without taking into consideration documents on record such as the GSTR 9C. Matter remanded for fresh consideration.

GSTR 2A Vs 3B mismatch: Matter remanded for reconsideration with the taxpayer required to remit 10% of the disputed tax demand

Unless there was evidence of intentional wrongdoing on their part, directors should not be held personally liable for the debts of the company

Transporter is not required to carry the original tax invoice, but only the duplicate copy

Multiple show cause notices issued by different officers for the same period and on the same issue to be combined and re-adjudicated by a single proper officer

Non-mention of dispatch address in the invoice is a minor breach not inviting provisions of section 129. Mens rea is essential for imposition of penalty under section 129

Benefit of ITC will accrue to the tax payer when he files the return and claim the ITC on self-assessment basis and not at the time he makes payment to supplier.