Case Laws

Assessment Order Issued Without Personal Hearing is Set Aside as Violative of Statutory Mandate

GST Demand and Special Audit Quashed Due to Lapsed Time Limit for Order.

Block Assessments Under Section 74 Are Invalid; Right to Cross-Examine Witnesses Cannot Be Arbitrarily Denied

Adjudication Order under Section 73 Set Aside for Lack of Reasoned Disposal of SCN

GST Appellate Authority Must Condon Delay for Sufficient Cause and Hear Appeals on Merits

Provisional Attachment Order Quashed Due to Absence of Tangible Basis for Revenue Protection

Assessee's Appeal Dismissed for Non-Production of Books Despite Opportunities

GST Registration Retrospective Cancellation Set Aside Due to Lack of Specific Reasons

Writ Petition Disposed; Petitioner Permitted to Challenge Demand Order via Statutory Appeal

SCN Prepared by AI Tool Without Officer's Application of Mind Quashed