Notice for denial of option to pay tax under section 10

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Author admin_gstPosted on June 22, 2017

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GST benefit pass-through and ticket pricing: tribunal upheld profiteering, included maintenance charge, but refused penalty prospectively.
Natural justice requires personal hearing before ex parte GST assessment based on portal service can be sustained.
Bona fide GSTR-1 errors and input tax credit relief under section 16(5) cannot be denied without hearing the taxpayer.
Premature writ petition under GST pre-deposit notice disposed with directions on tribunal stay application and recovery notice
Provisional release of goods and conveyance allowed during revision, subject to indemnity bond and undertaking for revenue protection.
GST appeal limitation cannot be bypassed through writ jurisdiction; conditional liberty granted to file appeal on deposit.
Wrong statutory basis for waiver rejection led to quashing and remand for fresh consideration after hearing the taxpayer.
Anti-profiteering in real estate: project-wise ITC benefit had to be passed on to homebuyers, with GST and interest added.
Penalty under GST section 73 not sustained, while delayed tax interest must be recomputed after adjusting excess payment.
Mandatory pre-deposit under GST appeal rules must be complied with once the appellate forum is functional.