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.

Part-146-One Pager Snapshot to Cases on Section 54, 74 of CGST Act, 2017 and Rule 86A of CGST Rules, 2017

-Amended to the definition of relevant date from “end of financial year” to “due date for furnishing return” would be applicable to refund filed post 01/02/2019 to claim for refund in respect of returns filed consequent to that date and not to returns filed prior to the date of amendment

-Impugned letter allegedly issued for blocking of the Credit ledger, since called upon the petitioner to submit his explanation was held neither an order of attachment of ITC and nor notice U/Sec 74 as there was no mention of proceedings drawn U/Sec 74.

-Rejection of refund on account of fault of Customs department was improper as working of Customs was not under domain of petitioner and he shall not be penalised for irregularity from the side of customs department

– Petitioner cannot be compelled to deposit without following procedure under Section 73, 74 and 79