Case Laws

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

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

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

Adjudication Order Passed Without Personal Hearing is Invalid and Set Aside

Seized goods cannot be released by invoking writ jurisdiction if no application is filed for release of goods u/s 67(6) of the CGST Act

Penalty proceedings u/s 129 cannot be initiated when search and seizure is carried out at the godown of the taxpayer

Refund Appeal rejection: Condonation of delay of 7 months allowed

Cancellation with retrospective effect should be based on objective criteria