Case Laws

Petitioner to file an application for revocation of the cancellation of registration and to substantiate that it is carrying on its business from another premises

Orders of assessment must be speaking orders

Sikkim High Court to decide on the challenge to Rule 31A

Rejection of application of transitional credit for belated filing after five years from the prescribed date is upheld

GST demand stayed due to GSTAT absence on payment of entire tax demand within a period of fifteen days

Adjudicating Authority’s rejection orders cannot be based on grounds not specified in the show cause notice.

Revenue ought to have served the SCN directly by physical mode of service in a case where the Registration was already cancelled

GST liability dispute concerning works contracts executed before and after the introduction of GST

Petitioner to deposit arrears of tax in six equal monthly instalments

Appeal remanded back to the Appellate Authority to consider the question of limitation in light of the provisions contained in the 52nd Meeting of the GST Council