Case Laws

Retrospective registration cancellation order set aside as it lacked specificity regarding the alleged fraud or misstatement

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

Value of such High Sea Sales supply would form a part of the transaction value for computing the value of work contract service

It is mandatory to provide a personal hearing under Section 75 of the CGST Act before passing an order

Taxpayer's reply to the discrepancy notice must be considered while finalizing the findings of the audit

Appellate Authority has the discretion to condone delay beyond statutory period

GST is leviable on brokerage of agricultural produce

Circular Does Not Override Statutory Provisions. HC ruling upheld.

Cancelled registration to be restored on the condition that the taxpayer, within 4 weeks, would file all the pending returns up to date and clear all the dues

Taxpayer allowed to remit the pre-deposit for appeal from the attached accounts to enable the appeal process