Case Laws

Adjudication order must consider the taxpayer's reply on its merits

Proper officer cannot dismiss the reply of a taxpayer without proper justification

Retrospective cancellation under Section 29(2) should be based on objective criteria and not applied mechanically

Services provided by individual truck owners for transport of raw materials & finished goods including loading and unloading are liable to GST

Honey Bee Feed falls under HSN '1702 90' attracting 18% GST

Delay of 27 days in filing appeal due to Authorised representative's illness is condoned

Ignoring the GSTR-9 could prejudice the taxpayer’s rights

Department must record reasons in INS-01 before initiating search proceedings under Section 67

Department to reopen the portal to enable the petitioner to file a response to the Show Cause Notice

Registration cannot be cancelled with retrospective effect mechanically