Case Laws

No late fees for belated filing of GSTR 9C, if it is filed before commencement of amnesty scheme

Re-Adjudication order due to failure to attend SCN hearing following husband’s death

Cancellation of registration with retrospective effect cannot be done mechanically and must be based on objective criteria

Mismatch of GSTN portal Data with ICEGATE cannot be the reason for IGST refund rejection

Registration cancellation and revocation rejection upheld due to non-existence of business.

UPVAT: Plant, Machinery sold after business closure exempt from tax

Filing of a DRC-01 for recovery of dues is independent of the cancellation of registration and does not constitute a valid ground to decline the cancellation request

Lacking a certified copy of the order is a technical ground that should not impede proper adjudication

Order cannot be passed without issuing an SCN

No interference on initiation of proceeding by both DGGI & State Tax Authority