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Part-154-One Pager Snapshot to Cases on Section 73, 75, 129 of CGST Act, 2017

-Order passed in violation of Principle of Natural Justice set aside as information regarding Parameter 70 and 73 not given to petitioner in the garb of information available on Portal

-When tax invoice and E-way bill are produced the assessee, the goods shall be treated as belonging to the assessee, who comes before the authorities as the owner of the goods and produces the above documents

-DRC-01 cannot be a substitute of SCN and proceedings were in violation of principle of Natural Justice when SCN did not strike out relevant particulars and did not enumerate contravention which petitioners were to reply

-Merely because SCN issued did not refer to Section 73(11) but referred only to possibility of penalty U/Sec 73(9), appellant cannot be said to be prejudiced when facts leading to invocation of provision were admitted by appellant