Case Laws

Order denying exemption to services of loading, unloading, packing etc., rendered in relation to imported wheat is unsustainable

Shop closure is not a ground for cancellation of petitioner’s GST registration.

Order cancelling the GST registration should reflect the reason for the same

An unsigned order cannot be considered valid under Section 160 and Section 169

Further proceedings related to the GST demand on salaries paid to seconded employees STAYED

Petitioner to file objections and evidence before the authority who issued the show cause notice.

Penalty u/s 129 is not justified when there is no intention to evade tax

Notification No. 53 of 2023-Central Tax provides for extension of appeal filing period

Courts do not exercise appellate jurisdiction but only limited jurisdiction of judicial review

Cancellation with retrospective date is not justified