Case Laws

GST Council to consider extending the time period for filing appeal for orders passed under Section 129 and 130 of the CGST Act

Proper adjudication is necessary before imposing liabilities such as interest

Right to a personal hearing is integral to the principles of natural justice, regardless of the taxpayer’s engagement with digital platforms

Personal hearing a must before passing an adverse order

Retrospective cancellation of registration is unwarranted merely because a taxpayer has not filed the returns for some period

Service of a pre-show cause notice in form ASMT-10 is mandatory before issuing DRC-01 notice

GST registration to be restored on fulfilment of certain conditions such as filing past returns etc by the taxpayer

Refund Appeal rejection: Condonation of delay of 7 months allowed

Penalty proceedings u/s 129 cannot be initiated when search and seizure is carried out at the godown of the taxpayer

Seized goods cannot be released by invoking writ jurisdiction if no application is filed for release of goods u/s 67(6) of the CGST Act