Case Laws

Without formal notifications for cross-empowerment, counterparts’ actions lack jurisdiction

Eligibility for the composition scheme must be determined before issuing a notice to determine tax liability u/s 73(1)

Retrospective cancellation of registration should be based on objective criteria and cannot be done mechanically

Directors of a dissolved company are not liable for GST liabilities determined after the company’s dissolution

State GST department's demand Order quashed amid parallel proceedings

GST registration cannot be cancelled retrospectively without recording reason for such retrospective cancellation

Taxpayer should adhere to the statutory time limit for correcting errors or claiming refunds

Department is obligated to pay interest in the event of delayed refund unless there are valid reasons or material justifying the delay

Taxpayer’s registration can be cancelled with retrospective effect only where such consequences are intended and are warranted.

Mistaken mentioning of same invoice number in multiple GST e-way bills: Order quashed for reconsideration