Part-152-One Pager Snapshot to Cases on Section 65, 73, 122, 126, 129 and 130 of CGST Act, 2017

-Order quashed as except referring to the objections made by the petitioner, various contentions urged by the petitioner were never considered or appreciated prior to passing the impugned orders

-Corrigendum which was only issued to correct quantification and not the grounds in duly approved ADT-02 by Monitoring committee, does not require further specific approval of Monitoring Committee.

-Every detention may not invariably be proceeded under section 129 and in cases wherein non-compliance neither attracts payment of tax and nor there is intent to evade tax, Section 122 would be applicable in such cases

Part-139-One Pager Snapshot to Cases on Section 73,75,79, 161 of CGST Act, 2017 and Rule 86A of CGST Rules 2017

-High Court allowed the petitioner to file rectification application for claim Credit in correct head as deportment counsel stated that petitioner had right to correct the mistake by filing rectification application which has not been done.

-ITC Ledger unblocked post issuance of SCN over and above 10% of the amount assessed to fulfil the condition of Section 107

-Matter remanded as notice and reminder did not indicate date, time and venue of personal hearing and word “NA” was transcribed

-Challenge to DRC-01A dismissed as it was only a proposal and was not final determination

-Recovery for difference in GSTR-1 and GSTR-3B has to be done as per the procedure provided under Rule 88C subsequent to its insertion after 26-12-2022

Part-138-One Pager Snapshot to Cases on Section 6, 29, 73, 75, of CGST Act, 2017

-Mandatory to provide opportunity of hearing even if assessee signified “no” on the portal
-Invalid Cancellation of registration based on vague SCN
-Proceedings initiated by two different authorities can be consolidated with one of the authorities and taxpayer cannot insist that proceedings shall continue with which authority or should be continued with the authority who had first taken up the issue
-SCN dropped as issue was already covered by an earlier SCN issued by different authority cannot be treated to have been decided on merit