Case Laws

Court cannot interfere with the taxation order since the petitioner failed to utilize the statutory remedy of appeal within the prescribed time

Cancellation with retrospective date is not justified

Registration cancellation set aside for violating the principles of natural justice

Courts do not exercise appellate jurisdiction but only limited jurisdiction of judicial review

Cancellation order cannot be insufficient in providing reasons

Once a GST registration is restored, it cannot be cancelled again unless new grounds occurred after the initial cancellation

Lack of Reasons Invalidates GST Registration Cancellation Order

245 GST Appeals Sent to Appellate Authority by virtue of Notification No.53/2023-Central Tax

Penalty is not justified if discrepancies are rectified before detention or seizure order is issued

Notice issued for blocking of ITC is unsustainable when it is neither an order u/s 74 nor under Rule 86A