Case Laws

Proper officer cannot dismiss the reply of a taxpayer without proper justification

Retrospective cancellation under Section 29(2) should be based on objective criteria and not applied mechanically

Adjudication order must consider the taxpayer's reply on its merits

Ignoring the GSTR-9 could prejudice the taxpayer’s rights

Services provided by individual truck owners for transport of raw materials & finished goods including loading and unloading are liable to GST

Honey Bee Feed falls under HSN '1702 90' attracting 18% GST

Delay of 27 days in filing appeal due to Authorised representative's illness is condoned

Department must record reasons in INS-01 before initiating search proceedings under Section 67

Registration cannot be cancelled with retrospective effect mechanically

Department to reopen the portal to enable the petitioner to file a response to the Show Cause Notice