Case Laws

GST on outward supply of goods from an Indian company undergoing liquidation

SCN sent to old address of taxpayer: Fresh opportunity to be granted for personal hearing

Opportunity to contest SCN shouldn’t be denied due to failure of Accountant to inform the taxpayer about the proceedings

Orders issued without generating the DIN number would have no legs to stand in the eye of law

Appeal cannot be rejected for non-production of the hard copy of the adjudication order as it is only a technical defect

GSTR3B Vs GSTR2A mismatch: Matter remanded for reconsideration

Rule 86A(3) allows blocking of ITC for a maximum period of one year

Taxability of various charges collected in connection with the distribution of electricity

Adjudication order must record reasons for rejecting taxpayer's submissions

GSTR-3B & 2A mismatch: Order set aside for not following circular 183/15/2022