Case Laws

Notice issued u/s 74 of the CGST Act is required to be accompanied by a summary thereof, electronically in FORM GST DRC-01 & FORM GST DRC-02.

Taxpayers should be informed appropriately about the cancellation of their registration to ensure that due process is followed

Petitioner to seek efficacious statutory remedy against adjudication order by way of preferring a statutory appeal

Interest and penalty are not leviable on excess ITC reversed before utilization

Registration cancellation order lacking proper reasons violate the principles of natural justice

Registration Cancellation: Petitioner to pursue the appellate remedy under Section 107

No penalty for 9 hr gap between E-way Bill expiry and vehicle interception as there is no intent to evade tax

Cancellation of the petitioner's GST registration shall take effect from the date they closed their business

Refund application is restored to the Adjudicating Authority for reconsideration

Proper officer can authorise the search only if the conditions specified in Section 67 of the Act are fulfilled