Case Laws

Filing an appeal post conclusion of writ proceedings is an abuse of process

Issues regarding service of notice are factual and should ideally be addressed through an appeal rather than through writ proceedings

Best judgment assessment valid despite non-serving of notice stipulated u/s 62(1)

Order confirming issues not raised in the show cause notice violates natural justice

Taxpayer could be held accountable only if they took over the business from his/her dead father

Order set-aside for non-adherence to 30-day period stipulated under Section 61(3)

Department directed to issue order in English

Retrospective GST Registration Cancellation: Matter remanded for fresh consideration

No GST on recovery of retention bonus, joining bonus, work from home allowance, and expenses under Tuition Assistance Program (TAP)

Appeal: Requirement of filing a self-certified copy is only applicable if the order is not uploaded on the common portal