Case Laws

Registration Cancellation: Taxpayer has to be diligent in availing alternate remedies within the stipulated time

ITC is available on roof solar plant as it qualifies as plant and machinery and is not considered an immovable property

Writ petition not admissible when a detailed order considering the petitioner’s reply along with PH is passed by the Revenue Department

Retrospective registration cancellation order set aside as it lacked specificity regarding the alleged fraud or misstatement

Registration cancellation order set aside as the SCN failed to clarify the allegations against the taxpayer regarding fraudulent ITC

Officers of the DGGI are empowered to issue summons under Section 70 of the CGST Act

Delayed refunds are entitled to interest under Section 56 of the CGST Act

Disputes related to the adequacy of evidence cannot be addressed in proceedings under Article 226 of the Constitution

Value of such High Sea Sales supply would form a part of the transaction value for computing the value of work contract service

It is mandatory to provide a personal hearing under Section 75 of the CGST Act before passing an order