Case Laws

Service of notices and orders through GST portal is a valid mode of service

Right to cross-examine is not absolute, taxpayer should exhaust appellate remedies

GST on development rights under a revenue sharing arrangement : Interim stay granted

Assessment order cannot be passed before a notice for non-filing (under Section 46) is issued

Minor errors in the E-Way bill number (one or two digits) should not result in proceedings under Section 129 of the CGST Act

Private Development Agreement Without Statutory TDR/FSI Outside Scope of Entry 5B of Notification 2/2019 - CT(Rate)

Appellate Authority must address cases on merits, even without appellants’ presence, and not dismiss appeals solely for absence

No limitation period for recovering excess duty drawbacks

Separate show cause notices must be issued for different assessment years

Section 161 mandates a personal hearing when rectification adversely impacts the taxpayer