Lawgics – Judgment No. 165
Section 35(3) prohibits proceedings under Section 130 for alleged excess stock found during the survey. Proceedings should have been initiated under Section 73 & 74 for excess stock.
Tag: GST Notes
Lawgics – Judgment No. 164
GST Assessment order was set aside as the CGST Act’s assessment time limit was extended for F.Y. 2018-19, but no similar extension was made under the DGST Act.
Lawgics – Judgment No. 163
GST Cancellation order was set aside as it affected assessee’s valuable rights and lacked reasoning.
Lawgics – Judgment No. 162
Revisionary order passed for recovery of erroneous grant of refund was set as Supreme Court’s extension of limitation periods due to COVID-19 and GST Council’s recommendations applied to the petitioner’s refund claim.
Lawgics – Judgment No. 161
Synopsis: Petitioner should seek remedy through the appropriate statutory process after the competent authority makes a decision and passes an order.
Lawgics – Judgment No. 160
Procedural delays do not hinder justice, especially when the petitioner has made bona-fide efforts to comply with appeal requirements, then delay in filing appeal ought to be condoned.
Lawgics – Judgment No. 159
Once an amalgamating entity ceases to exist upon an approved Scheme of Amalgamation, the Revenue cannot issue SCNs in the name of the transferor company.
Lawgics – Judgment No. 158
Cancellation of GST registration is not contingent upon tax liability.
Lawgics – Judgment No. 157
Procedural mistakes in transitioning ITC should not lead to denial of credit if substantive entitlement is proven, when petitioner had reflected ITC in monthly GSTR-3B returns & utilized this credit to discharge tax liability under GST Act, instead of filing TRANS-01.
Lawgics – Judgment No. 156
Any communication without a DIN is deemed invalid and considered as never issued as per Circular No. 122/41/2019-GST dated 05.11.2019