Case Laws

System generated orders without application of mind cannot be used to cancel registrations

Improper Consideration of Reply and Remittal for Re-adjudication under Section 73 of the CGST Act

Proper officer must adequately consider the petitioner's replies during adjudication. Matter to be remitted for re-adjudication

GSTR2A vs GSTR3B mismatch due to wrong GSTIN: Matter remanded for fresh assessment

Turnover for applicability of E-invoices can be based on rectified annual return GSTR-9

Advance ruling application rejected as department proceedings were initiated before the filing of the application

Uttarakhand Peyjal Sansadhan Vikas Evam Nirman Nigam, does not qualify to be a "Local Authority"

Since cash is not considered goods but falls within the definition of "money", it cannot be seized under the provisions of the GST Act

Involuntary deposit made by the taxpayer during search is liable to be refunded along with statutory interest

Updating the e-waybill to reflect changes in the vehicle number suffices to avoid penalties for discrepancies in the consignment note