Case Laws

Writ dismissed as disallowance of ITC will affect the beneficiary who availed it and not the petitioners

Revenue to approach liquidator first and then the directors for unrecovered dues

Mere infractions of law are not a valid ground for filing a writ petition to set aside an adjudication notice

Petitioner to file an appeal with an application for condonation of delay considering the recommendations of the 52nd GST Council Meeting

Cash seizure is not justified under the GST Act if it does not form part of the stock in trade

Bombay High Court to decide on the challenge to Rule 31A

Authorisation u/s 67(2) is not required for every person or article, goods, books and documents discovered during search operation

Petitioner to file an application for revocation of the cancellation of registration and to substantiate that it is carrying on its business from another premises

Matter remanded in the case of registration cancellation due to unavailability of the principal place of business during a field visit

Orders of assessment must be speaking orders