Case Laws

SCN cannot be issued without considering the detailed reply provided by the petitioner to a pre-show cause notice

Taxpayer can apply for a refund u/s 54 to get the amount allegedly collected through DRC-03

Before imposing penalty under Section 129, revenue must prove the intention to evade tax

Delay in filing appeal due to bonafide error of submitting hardcopy to the wrong department is condoned

Revocation of Registration Cancellation: Delay in invoking the proviso to Rule 23(1) condoned subject to payment of all taxes and filing of returns

Pivotal Infra Pvt Ltd not guilty of profiteering as it did not benefit from additional input tax credit

Miraj Entertainment Ltd services not guilty of profiteering i.r.o admission to the exhibition of cinematography films

Technical violation by itself without any intention to evade tax cannot lead to imposition of penalty under Section 129(3) of the CGST Act

Mere technical violation without any intention to evade tax cannot lead to imposition of penalty under Section 129(3)

GST is not liable to be discharged on the portion of the amount recovered by the applicant from its permanent employees towards the can-teen facilities provided to them