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Eight appeals filed by MRF Limited before different State Benches of GSTAT transferred to the Principal Bench… • Confiscation order passed on the same day as the show cause notice • "Communication" under Section 107(1) means actual communication to the person aggrieved • Retrospective cancellation of a supplier's registration does not by itself render inadmissible the input tax… • Cash cannot be seized under Section 67(2) of the CGST Act • Section 147A of the Income Tax Act declared unconstitutional • Penalty confirmed in the adjudication order cannot exceed penalty proposed in the show cause notice • Refund cannot be appropriated against a demand for which statutory pre-deposit has been made and appeal is pending

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GSTAT · Rajkot

Confiscation order passed on the same day as the show cause notice

The Tribunal held that an opportunity of hearing granted in the notice and then foreclosed by passing the final order on the same day is no opportunity at all,…

Oct 14, 20263 min read

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