Part-145-One Pager Snapshot to Cases on Section 16, 54, 74, 129 of CGST Act, 2017

-No adverse inference to be drawn, if in e-way bill weight mentioned was more than actual found, and if, after issuance of notice and before seizure order passed, correct e-way bill was produced cancelling earlier e-way bill. Opportunity to rebut to be given, if revenue intends to rely upon fresh evidence against the assessee.

-Input Tax Credit cannot be denied in cases wherein migration could not be completed due to technical glitches and subsequently, registration was granted from retrospective date.

-Once a question has reached finality, it could not be re-considered when no appeal was preferred against the earlier assessment and revenue cannot be permitted to adopt an inconsistent stand in a subsequent assessment where the facts and position of law is identical.

-No interference required wherein order passed ex-parte as no reply was filed even though sufficient opportunity was granted and even extension was sought by the petitioner