Case Laws

Proper officer is bound to afford an opportunity of hearing before passing an adverse decision

Rectification u/s 161 cannot be by way of a long-drawn reasoning, which would tantamount to rewriting the earlier decision

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

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

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

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