Case Laws

GST registration cannot be cancelled retrospectively without recording reason for such retrospective cancellation

Taxpayer should adhere to the statutory time limit for correcting errors or claiming refunds

Department is obligated to pay interest in the event of delayed refund unless there are valid reasons or material justifying the delay

Taxpayer’s registration can be cancelled with retrospective effect only where such consequences are intended and are warranted.

Error in GSTR-1 and rectified in GSTR 3B , GSTR-9: Matter remanded to AO for reconsideration

Mistaken mentioning of same invoice number in multiple GST e-way bills: Order quashed for reconsideration

Once an ASMT 10 notice is issued, no rectification application is permitted under Section 39(9) of the CGST Act.

Cancellation of registration with retrospective effect should be based on objective criteria and not merely for failure to file returns for a certain period

Rule 86A does not allow insertion of negative balances in Electronic Credit ledger

Advance ruling mechanism covers ongoing transactions that have not concluded