Case Laws

Order is invalid due to failure to consider taxpayer's reply

Pre-deposit obligation is confined to the disputed tax quantum, excluding penalties, fees, and interest

"Milk food for babies" and "Milk for babies" (trade name: 'Momylac') attracts 18% GST under HSN '1901 10 90'

Scrap dealers cannot resort to Margin Scheme under Rule 32(5)

Order not adequately considering the taxpayer's reply sent for re-adjudication

Mandatory to disclose the date, time, and venue of a personal hearing in show-cause notices

No late fees for belated filing of GSTR 9C, if it is filed before commencement of amnesty scheme

Dialysis machines falling under the HSN code '9018 90 31' are subject to a 5% IGST rate

Re-Adjudication order due to failure to attend SCN hearing following husband’s death

Cancellation of registration with retrospective effect cannot be done mechanically and must be based on objective criteria