Case Laws

Form GST DRC-01 issued without show cause notice: Order quashed

Demand order is invalid if business of the deceased person is not carried on by legal heirs

Delay in filing appeal due to illness: Appellate authority to hear the case on merits

Procedural infraction should not inhibit the rightful claim to valid ITC

Commissioner is empowered to designate proper officer for completion of assessment under TNGST

Taxpayer to be given one more opportunity to vent out his grievances against the proposals in the show cause notice

Circular cannot override the rule which permits manual filing of a refund application

Issuance of a SCN proposing registration cancellation in the incorrect form (Form GST-REG-31 and not in Form GST-REG 17) invalidates the entire proceedings

Central Authorities can audit under section 65 if the subject matter differs from that of state GST audit

Opportunity to contest SCN shouldn’t be denied due to failure of Accountant to inform the taxpayer about the proceedings