Case Laws

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

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

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

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

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

Negative Blocking of Electronic Credit Ledger Under Rule 86A is Impermissible

Bail Granted to Applicant in Fake ITC Case Due to Absence of Direct Evidence of Personal Gain

GST Registration Cancellation for Non-Filing Can Be Restored Upon Compliance with Dues

Consolidated GST SCNs and OIOs for multiple financial years permissible under Sections 73 and 74. Principle applies beyond cases of fraudulent ITC.

Assessee Can File Single Appeal Against Adjudication Order Despite Bifurcated Demand Notices