Case Laws

Taxpayer to be given one more opportunity to vent out his grievances against the proposals in the show cause notice

Central Authorities can audit under section 65 if the subject matter differs from that of state GST audit

Issuance of a SCN proposing registration cancellation in the incorrect form (Form GST-REG-31 and not in Form GST-REG 17) invalidates the entire proceedings

SCN sent to old address of taxpayer: Fresh opportunity to be granted for personal hearing

GST on outward supply of goods from an Indian company undergoing liquidation

Opportunity to contest SCN shouldn’t be denied due to failure of Accountant to inform the taxpayer about the proceedings

Orders issued without generating the DIN number would have no legs to stand in the eye of law

Appeal cannot be rejected for non-production of the hard copy of the adjudication order as it is only a technical defect

GSTR3B Vs GSTR2A mismatch: Matter remanded for reconsideration

Rule 86A(3) allows blocking of ITC for a maximum period of one year