Case Laws

Notice must be served on the petitioner before the truck is seized u/s 129

Delay in GST Appeal Despite Statutory Bar Condoned Due to Taxpayer's ill-health

Adjudication of notices i.r.o Recovery on Royalty to be held in abeyance until resolved by SC Constitution Bench

Registration Cancellation: Taxpayer has to be diligent in availing alternate remedies within the stipulated time

HC cannot interfere in disputes revolving around the classification of services

Mere non filing of returns does not warrant retrospective cancellation of registration

Registration cancellation order set aside as the SCN failed to clarify the allegations against the taxpayer regarding fraudulent ITC

Disputes related to the adequacy of evidence cannot be addressed in proceedings under Article 226 of the Constitution

ITC is available on roof solar plant as it qualifies as plant and machinery and is not considered an immovable property

Delayed refunds are entitled to interest under Section 56 of the CGST Act