Case Laws

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

Petitioner allowed to file the appeal beyond the statutory period as the delay was negligible

Value of seized goods cannot be determined in a writ proceeding

Alternative remedy is not an absolute bar if there is violation of principles of natural justice

Application not admitted as the applicant failed to provide details of services to be provided

Presence of Advocate is not required during statement recording by DGGI

Rectification of wrongly entered GSTIN numbers in the invoices (bonafide error) belonging to FYs 2017-2020 allowed