Case Laws

Cancellation of registration to be revoked upon payment of outstanding dues

Advance ruling application dismissed due to pending DGGI investigations. AAR ruling upheld.

Application not admissible if the issue is under investigation. AAR ruling upheld.

Taxpayer is not required to access the GST portal to receive electronic notices after the cancellation of their registration

Time limit for filing refund should be calculated from the date of the circular which clarified that no GST was applicable on notice pay recoveries from employees

Fake ITC case: Bail granted subject to various conditions including payment of dues

GST Registration cancellation quashed as grounds in order differed from SCN

No intervention at the stage of the show cause notice

Exclusive reliance on the GST portal for communication did not meet procedural requirements

GST collected should be refunded if the transaction does not materialize due to the breach of contract