GST case Law compendium by CA Ritesh Arora

Author CA Ritesh Arora is presenting the case compendium April addition.

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Index:

  1. Whether two parallel proceedings in respect of the same period are permissible?
  2. Whether the GST registration of the deceased person can be cancelled retrospectively on account of non-filing of returns?
  3. Whether the Demand Order can be passed without issuing the Show Cause Notice?
  4. Whether Appeal can be allowed where pre-deposit is made through Form GST DRC-03 due to technical glitch?
  5. Whether the DGGI have the power to seize cash from the premises of any person?
  6. Whether Confiscated goods and vehicles can be released by depositing 25% of the amount mentioned in the Order in cash and furnishing a bank guarantee for the balance?
  7. Whether GST can be demanded based on figures in Profit and Loss Account?
  8. Whether GST registration should be cancelled retrospectively when the SCN issued is vague in nature and no opportunity was granted to file objection?
  9. Whether typographical or clerical error in e-way bill is a ground for imposition of penalty?
  10. Whether medical reason is a valid reason for condoning delay in filing an Appeal before the Appellate Authority?
  11. Whether the time limit to file appeal before Appellate Tribunal is extended since the Appellate Tribunal is not constituted?
  12. Whether refund claim should be rejected when refund application filed under wrong category?
  13. Whether a Proper Officer can pass an order without considering the relevant facts?
  14. Whether Taxpayer is entitled to claim refund under inverted Duty Structure even in case of same inward and outward supplies?
  15. Whether ITC can be denied when not claimed in GSTR-3B but claimed in GSTR-9 and reflected in GSTR-2A?
  16. Whether Writ Jurisdiction can grant a waiver of statutory predeposit condition for fling appeal?

and many more topics

 

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