Case Laws

Company would act as a clinical establishment only if it is directly involved in treating the patients

Petitioner allowed to rectify GSTR-1 after the deadline for rectification

Order passed in FORM GST DRC-07 without granting opportunity of personal hearing is liable to be set aside

Order cancelling registration cannot be "absolute cryptic, none-reasoned and unpalatable"

Proceedings U/s. 73 can be passed within an extended period up to 30.09.2023 pertaining to the period from July 2017 to March 2018

Order quashed as Summary of order uploaded but not served in any other manner

HC cannot decide on the question of classification of goods. Only scientific and technical experts can give such an opinion.

Order cancelling registration cannot be non-speaking/cryptic

Petitioner has the right to know as to why the transition credit has been denied

Revocation of cancellation of registration immediately permitted if the petitioner pays the interest and penalty