Case Laws

Registration cancellation set aside for violating the principles of natural justice

Courts do not exercise appellate jurisdiction but only limited jurisdiction of judicial review

Once a GST registration is restored, it cannot be cancelled again unless new grounds occurred after the initial cancellation

Cancellation with retrospective date is not justified

Cancellation order cannot be insufficient in providing reasons

Time limit fixed under Section 54(1) for GST refund is directory and not mandatory

Orders not sustainable as the authorities fail to consider the evidence presented and did not verify the tax deposits

245 GST Appeals Sent to Appellate Authority by virtue of Notification No.53/2023-Central Tax

Notice issued for blocking of ITC is unsustainable when it is neither an order u/s 74 nor under Rule 86A

Purchaser cannot be held responsible for the supplier's actions. HC ruling upheld.