Case Laws

Unsigned order is not valid

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

Proper adjudication is necessary before imposing liabilities such as interest

Personal hearing a must before passing an adverse order

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

Retrospective cancellation of registration is unwarranted merely because a taxpayer has not filed the returns for some period

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

Adjudication Order Passed Without Personal Hearing is Invalid and Set Aside