Case Laws

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

Assessments carried out against an individual who was deceased cannot be maintained. Fresh notice to be issued to legal heir.

Circular on taxability of personal guarantee and corporate guarantee STAYED

Delay in filing of 'Revocation of GST registration cancellation' allowed subject to payment of all dues

GST Notification ratification cannot substitute recommendation

GST Officers’ apology for improper arrest of taxpayer accepted

SCN and Order uploaded only on the GST Portal: Matter remanded for fresh consideration subject payment of 25% of demand

Order directed at a deceased individual has no legal standing

Summary of Show Cause Notice (DRC-01) is not a valid substitute for the proper Show Cause Notice

Section 169 should be viewed as requiring alternative compliance methods, starting with personal notice or registered communication, before resorting to electronic means or publications