Case Laws

Unsigned order is not valid

Order not taking into account taxpayer's detailed reply to be remitted to the Proper Officer for re-adjudication

Officers of DGGI are empowered to issue a show cause notice

Issuance of summons is not initiation of proceedings referable to under Section 6(2)(b) of the CGST Act

Where taxpayer avails lower amount as ITC than the amount reflected in the GSTR 2A, the conclusion that the taxpayer wrongly availed of ITC indicates non application of mind

Department must ensure timely disposal of GST Registration Cancellation Application

GST Council to consider extending the time period for filing appeal for orders passed under Section 129 and 130 of the CGST Act

Right to a personal hearing is integral to the principles of natural justice, regardless of the taxpayer’s engagement with digital platforms

Proper adjudication is necessary before imposing liabilities such as interest

Personal hearing a must before passing an adverse order