Part-148-One Pager Snapshot to Cases on Section 29, 67, 74, 75 of CGST Act, 2017

-Penalty U/Sec 74 held to be justified since petitioner failed to discharge its onus to prove and establish beyond doubt the actual transaction, actual physical movement of goods as well as the genuineness of the transactions

-Revocation was cancelled registration not allowed as the order was a reasoned order and order passed based upon physical enquiry and discrepancies observed not properly explained by the petitioner

-Assessee is not required to request for “opportunity of personal hearing” and assessing authority bound to give the hearing even if petitioner may have signified ‘No’ in the column meant to mark assessee’s choice

-Officers had no power to seize cash under section 67 of the CGST Act

-On the direction of the court, Silver was released to the petitioner at the respondent’s office which was situated at fourth/fifth floor but was again seized at Ground Floor of building to over-reach the orders passed by the Court.