Case Laws

SCN Demanding GST On Ocean Freight On Transportation Of Goods From Outside India quashed

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

Remittance for Re-Adjudication: Proper Officer's Consideration of Detailed Reply in GST Case

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.

Registration cancellations should not be mechanistic and must be based on objective criteria rather than subjective discretion

Penalty u/s 129(3) is justified as the taxpayer could not explain the absence of invoice and e-way bill with a proper and reasonable explanation

Appellate authority does have power to vary the fine imposed by the adjudicating authority u/s 130(2)

Adjournment granted tin relation to the proceedings under Section 61 of the CGST Act cannot be clubbed together with the SCN proceedings

Interest on delayed refunds is automatically payable and does not depend on a claim made by the taxpayer

No penalty for mere technical errors in e-way bill address and where there is no intent of tax evasion