Case Laws

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

Denial of ITC in respect of services where GST is payable on reverse charge basis, cannot be held to be irrational and arbitrary

Form GST ASMT-10 must be issued prior to the issuance of show cause notice

Demand cannot surpass the amount in the SCN

Taxpayer unaware of proceedings initiated by issuing notice in Form GST ASMT 10 and show cause notice in Form GST DRC-01: Matter remanded for reconsideration on payment of 10% of disputed tax

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

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

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

Malabar parota attracts 5% GST, not 18%

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.