Case Laws

Service of a pre-show cause notice in form ASMT-10 is mandatory before issuing DRC-01 notice

Refund Appeal rejection: Condonation of delay of 7 months allowed

Seized goods cannot be released by invoking writ jurisdiction if no application is filed for release of goods u/s 67(6) of the CGST Act

Penalty proceedings u/s 129 cannot be initiated when search and seizure is carried out at the godown of the taxpayer

Cancellation with retrospective effect should be based on objective criteria

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

Denial of ITC due to a mismatch between GSTR-2A and GSTR-3B is unsustainable without providing a statement of mismatch as required by Section 73(3)

Taxpayer need not pay the interest on the Input Tax Credit (ITC) availed and reversed but the same has not been utilized

Film distribution rights for exhibition in theaters fall under SAC '9996 14' i.e., Motion picture, videotape and television programme distribution services. AAR ruling upheld.

Question of whether any deposit was made under coercion or voluntarily cannot be determined in the summary proceedings under Article 226 of the Constitution