Case Laws

Registration cannot be cancelled with retrospective effect mechanically

Opportunity for response to Show Cause Notice granted as taxpayer's accountant was on maternity leave

Orders not considering the taxpayer's replies are unsustainable

Chargeability of GST on Rental/Hiring Services

SCN posted in the "View Additional Notices" tab instead of the "View Notices" tab: Fresh adjudication ordered

SCN posted in a wrong tab on the portal: Fresh assessment ordered after depositing 10% of the tax

Proper officer cannot dismiss the reply of a taxpayer without proper justification

Retrospective cancellation under Section 29(2) should be based on objective criteria and not applied mechanically

Adjudication order must consider the taxpayer's reply on its merits

Services provided by individual truck owners for transport of raw materials & finished goods including loading and unloading are liable to GST