Case Laws

Re-Adjudication order due to failure to attend SCN hearing following husband’s death

Mismatch of GSTN portal Data with ICEGATE cannot be the reason for IGST refund rejection

Cancellation of registration with retrospective effect cannot be done mechanically and must be based on objective criteria

UPVAT: Plant, Machinery sold after business closure exempt from tax

No interference on initiation of proceeding by both DGGI & State Tax Authority

Order cannot be passed without issuing an SCN

Filing of a DRC-01 for recovery of dues is independent of the cancellation of registration and does not constitute a valid ground to decline the cancellation request

Lacking a certified copy of the order is a technical ground that should not impede proper adjudication

'Due date' and not the 'actual date' of filing of returns is relevant for limitation purposes

Disposable paper cups fall under HSN '4823 40 00' and are subject to an 18% tax rate