Case Laws

Proper Officer Possessed Jurisdiction to Impose Penalties Under CGST Act Section 122(1)

Tender Condition Mandating Local Office Presence Based on GST Registration Violates Article 19(1)(g)

Orders Issued Against Deceased Person After Demise Are Non-Est in Law, Set Aside.

Supreme Court Extends Time to File Appeal Until March 16, 2026

Interest Liability Must Be Quantified in Show Cause Notice; Order Quashed Without SCN Quantification

GST Authorities Must Refund Excess Recovery and Stay Proceedings upon Section 112(8) Pre-deposit

GST Assessment Order Set Aside Due to Lack of Personal Hearing and Repeated Orders

Assessment Orders Passed Without Personal Hearing Set Aside, Matter Remanded for Fresh Consideration

Property Transferred Before Tax Attachment Cannot Be Attached for Director's Uncrystallized Liability

Composite GST Show Cause Notices for Multiple Assessment Years Held Unsustainable