Case Laws

Revising authority cannot expand the scope of the original SCN u/s 108

Service of Notice: Officers must explore other modes of service (preferably RPAD) u/s 169 especially when the taxpayer's registration has been canceled

Penalty u/s 129 quashed for solely relying on supplier’s statement

Inadvertent inclusion of turnover of sister concern in GSTR1: Manual Rectification of GSTR-1 allowed

Authorities cannot recover the full tax demand before the appeal period expires

Section 16(2)(c) and Rule 36(4) are constitutionally valid

Assignment of Long-Term Leasehold Rights and Land Development Cost are Taxable Under GST

Profiteering by Subway Franchisee Confirmed, Refund to Consumer Welfare Fund Ordered

Cancellation of GST registration does NOT prevent subsequent tax recovery

Interest payable when amount not refunded within 60 days from the date of original application