GST case Law compendium May24 edition by CA Ritesh Arora

Author CA Ritesh Arora is presenting the case compendium May24 addition.

Index:

• Whether Appellate Authority has the discretion to allow an appeal preferred after the expiry of the limitation period?
• Whether penalty can be levied on the employee of the Company under Section 122(1A) of the CGST Act who is not directly involved in day-to-day affairs of the Company and has not retained any benefit of the transaction?
• Whether the adjournments granted for ASMT-10 proceedings be clubbed together to calculate the maximum permissible adjournments for proceedings under section 73 of the Act?
• Whether output tax can be demanded merely because the financial statements did not provide State-wise turnover?
• Whether the Superintendent can pass the order beyond the jurisdictional monetary limits prescribed?
• Whether uploading SCN under the category “Additional Notices” on the GST portal constitute sufficient intimation to the taxpayer?
• Whether the Appellate Authority can dismiss the appeal on ground of limitation without affording an opportunity of being heard?
• Whether IGST is payable under RCM for services in Free-on-Board Contract?
• Whether demand can be raised when negative taxable value of outward supply is claimed as ITC?
• Whether recovery proceedings can be initiated against the former director of the Company who was not the director during the concerned period?
• Whether ITC is permissible when the payment is settled through Book Adjustment?
• Whether Goods can be detained and penalty be imposed under Section 129 alleging undervaluation of goods?
• Can the GST Registration be cancelled based on incorrect field visit report not belonging to the taxpayer?
• Whether Cash can be seized by the Revenue Department?
• Whether penalty shall be imposed if Part B of the E-way bill not filed due to technical difficulties?
• Whether refund of ITC reversed earlier can be claimed when Tax is paid by the Supplier?
• Whether Opportunity for Personal Hearing must be granted even if the Notices were sent to an unregistered email-id?
• Whether Audit proceedings by the SGST Authority can continue if the same subject matter is pending before the CGST Authority?
• Whether Assessing Officer can conclude the assessment without considering the reply with an open mind?
• Whether right to personal hearing and right to object to the SCN are compromised if the SCN is not uploaded on the GST Portal?
• Whether the recovery proceedings can be stayed since the Appellate Tribunal is not constituted?
• Whether the Assessment Order is valid when turnover is disclosed incorrectly in GSTR-1 but reported correctly in GSTR-3B?
• Whether Goods seized can be released by invoking writ jurisdiction if no application filed for release of goods before the Proper Officer?
• Whether the Assessment Order issued without considering the reply furnished by the taxpayer is valid?
• Whether the Assessment Order is sustainable when reply filed by the Assessee is not taken into consideration?