Case Laws

GST Registration Cancellation Set Aside on Condition of Tax and Penalty Deposit

Refund Rejection Order Set Aside Due to Procedural Lapses and Denial of Hearing

State Officers Cannot Detain/Confiscate Inter-State Goods Unless Entitled to IGST Apportionment

GST Registration Cannot Be Cancelled Solely for Filing Nil Returns Under Section 29(2)

Adjudication Order Set Aside for Non-Compliance with ITC Mismatch Reconciliation Procedure

Show Cause Notice U/s 74 Fatally Defective For Absence of Specific Allegations of Fraud, Willful Misstatement, or Suppression of Facts

Ex-parte GST Assessment Set-Aside for Improper Notice Service and Denial of Personal Hearing

Ex-parte assessment orders set aside due to non-furnishing of documents, subject to pre-deposit.

GSTR-1 vs GSTR-3B Clerical Mismatch Not ‘Self-Assessed Tax’ Without Rule 88C Process

Appeal Rejected for Wrong Jurisdiction Set Aside; Directed to Appropriate Authority for Hearing