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
Rulings explained, with a link to every judgment discussed.
274 articles
The Supreme Court has used a GST investigation case to resolve two important questions of law concerning arrest powers under the CGST Act — and in doing so has…
Showing 251–260 of 274 articles
