Case Laws

Service of notices and orders through GST portal is a valid mode of service

Assessment order cannot be passed before a notice for non-filing (under Section 46) is issued

Right to cross-examine is not absolute, taxpayer should exhaust appellate remedies

GST on development rights under a revenue sharing arrangement : Interim stay granted

Minor errors in the E-Way bill number (one or two digits) should not result in proceedings under Section 129 of the CGST Act

Private Development Agreement Without Statutory TDR/FSI Outside Scope of Entry 5B of Notification 2/2019 - CT(Rate)

Separate show cause notices must be issued for different assessment years

Notification 56/2023(Central Tax) issued u/s 168A and related G.O. are valid

Appellate Authority must address cases on merits, even without appellants’ presence, and not dismiss appeals solely for absence

Mechanical ITC Rejection Based on Alleged Non-Existent Suppliers Quashed