Case Laws

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

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

Order cannot be passed without issuing an SCN

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

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

'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

Advance tax paid under VAT regime and lying unutilized can be transitioned

Assessed tax liability cannot exceed SCN amount