Case Laws

Clear float glass is to be classified under tariff sub-heading '7005 2990'

Upon issuance of an order in Form ASMT-12 recording that no further action is required, the continuation of proceedings culminating in a fresh assessment order is unsustainable

Without formal notifications for cross-empowerment, counterparts’ actions lack jurisdiction

Eligibility for the composition scheme must be determined before issuing a notice to determine tax liability u/s 73(1)

Retrospective cancellation of registration should be based on objective criteria and cannot be done mechanically

Directors of a dissolved company are not liable for GST liabilities determined after the company’s dissolution

State GST department's demand Order quashed amid parallel proceedings

GST registration cannot be cancelled retrospectively without recording reason for such retrospective cancellation

Taxpayer should adhere to the statutory time limit for correcting errors or claiming refunds

Department is obligated to pay interest in the event of delayed refund unless there are valid reasons or material justifying the delay