Case Laws

Commissioner is empowered to designate proper officer for completion of assessment under TNGST

Circular cannot override the rule which permits manual filing of a refund application

Issuance of a SCN proposing registration cancellation in the incorrect form (Form GST-REG-31 and not in Form GST-REG 17) invalidates the entire proceedings

Central Authorities can audit under section 65 if the subject matter differs from that of state GST audit

GST on outward supply of goods from an Indian company undergoing liquidation

SCN sent to old address of taxpayer: Fresh opportunity to be granted for personal hearing

Opportunity to contest SCN shouldn’t be denied due to failure of Accountant to inform the taxpayer about the proceedings

Orders issued without generating the DIN number would have no legs to stand in the eye of law

Appeal cannot be rejected for non-production of the hard copy of the adjudication order as it is only a technical defect

GSTR3B Vs GSTR2A mismatch: Matter remanded for reconsideration