Case Laws

Department must ensure timely disposal of GST Registration Cancellation Application

Unsigned order is not valid

Order not taking into account taxpayer's detailed reply to be remitted to the Proper Officer for re-adjudication

Officers of DGGI are empowered to issue a show cause notice

GST Council to consider extending the time period for filing appeal for orders passed under Section 129 and 130 of the CGST Act

Personal hearing a must before passing an adverse order

Proper adjudication is necessary before imposing liabilities such as interest

Right to a personal hearing is integral to the principles of natural justice, regardless of the taxpayer’s engagement with digital platforms

GST registration to be restored on fulfilment of certain conditions such as filing past returns etc by the taxpayer

Service of a pre-show cause notice in form ASMT-10 is mandatory before issuing DRC-01 notice