-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
Snapshot-30-Snapshot of Latest GST Cases
-Can the Appellate Authority direct release of goods post filing of Appeal against detention of Goods
-Initiation of Proceedings by Second Officer on matter already seized by First officer by issuing DRC-01A
-Cancellation of registration for non-deposit of tax by supplier
S.No | Section | Case Subject | Case | Held |
1 | Section | Once order is | Haresh Kumar | An order of detention in Form GST MOV-06 was issued. Petitioner filed appeal under Section 107 of the CGST Act, 2017 before the Appellate |
2 | Section | Second Officer | SSB Petro | In the instant case, issue before the High Court was whether an officer (referred as “second officer”) could have initiated fresh proceedings by |
3 | Section | Cancellation of | Electro Steel | The registration of the petitioner was cancelled on account of the allegation that they have availed excess credit than the ITC accrued in GSTR2A/2B in violation of Provisions of Section 16. It was contended by the petitioner that they had duly paid the amount to the supplier but supplier |