Case Laws

Bombay High Court to decide on the challenge to Rule 31A

Petitioner to file an application for revocation of the cancellation of registration and to substantiate that it is carrying on its business from another premises

Matter remanded in the case of registration cancellation due to unavailability of the principal place of business during a field visit

Orders of assessment must be speaking orders

Authorisation u/s 67(2) is not required for every person or article, goods, books and documents discovered during search operation

Sikkim High Court to decide on the challenge to Rule 31A

Adjudicating Authority’s rejection orders cannot be based on grounds not specified in the show cause notice.

GST demand stayed due to GSTAT absence on payment of entire tax demand within a period of fifteen days

GST liability dispute concerning works contracts executed before and after the introduction of GST

Appeal remanded back to the Appellate Authority to consider the question of limitation in light of the provisions contained in the 52nd Meeting of the GST Council