Case Laws

GST refund rejection order passed without considering contention of the assessee remanded back

Additional surcharge collected from Open Access Consumer is liable to GST

Order cancelling registration quashed subject to taxpayer filing all pending returns and paying the dues

Appeal to appellate tribunal: Petitioner to make deposit equal to 20 percent of the remaining amount of tax in dispute for benefit of stay against recovery

On account of non constitution of the forum of Appellate Tribunal, the petitioner cannot be deprived of the statutory remedy under Section 112 (8) and (9)

Cancellation of registration without any determination of the amount which is to be paid, is unsustainable

No statutory provision requiring a taxpayer to seek an NOC from any authority for moving an application for revocation of cancellation of its registration

GST is not applicable on sale of plots/sites even when they are sold after completion of works related to basic necessities. AAR ruling upheld.

Orders and notices that lack the signature of the issuing authority are to be considered void and inoperative

Issuing a personal hearing notice even prior to the receipt of the explanation is not in compliance of Section 75 (4)