Case Laws

Assessment orders issued after the demise of the deceased were unsustainable

Job Work: Remand back to the appellate authority for re-determination of the e-way bill requirement

Form GST DRC-01 issued without show cause notice: Order quashed

Personal hearing is a must when adverse orders are being contemplated

Delay in filing appeal due to illness: Appellate authority to hear the case on merits

Demand order is invalid if business of the deceased person is not carried on by legal heirs

Procedural infraction should not inhibit the rightful claim to valid ITC

Circular cannot override the rule which permits manual filing of a refund application

Taxpayer to be given one more opportunity to vent out his grievances against the proposals in the show cause notice

Commissioner is empowered to designate proper officer for completion of assessment under TNGST