Case Laws

ITC is available on inward supply of car which is used for demonstration purpose and supplied further after a specified time period

Disposable paper cups fall under HSN '4823 40 00' and are subject to an 18% tax rate

Assessed tax liability cannot exceed SCN amount

Advance tax paid under VAT regime and lying unutilized can be transitioned

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

GSTR 3B & 2A mismatch: Matter to be re-adjudicated subject to 10% Pre-deposit

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

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

Demand cannot surpass the amount in the SCN

Unreasoned Order Imposing GST on Vouchers is set aside for fresh consideration