Case Laws

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

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

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

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

'Due date' and not the 'actual date' of filing of returns is relevant for limitation purposes

Advance tax paid under VAT regime and lying unutilized can be transitioned

ITC is available on inward supply of car which is used for demonstration purpose and supplied further after a specified time period

Disposable paper cups fall under HSN '4823 40 00' and are subject to an 18% tax rate