Case Laws

Section 73 proceedings could be initiated despite the earlier conclusion of scrutiny

Registration Cancellation: Department ordered to conduct verification of additional place of business

Assessment order communicated through the common portal is valid

Readjudication ordered as SCN uploaded in wrong section of GST portal

Filing an appeal post conclusion of writ proceedings is an abuse of process

Order confirming issues not raised in the show cause notice violates natural justice

Taxpayer could be held accountable only if they took over the business from his/her dead father

Best judgment assessment valid despite non-serving of notice stipulated u/s 62(1)

Issues regarding service of notice are factual and should ideally be addressed through an appeal rather than through writ proceedings

Order set-aside for non-adherence to 30-day period stipulated under Section 61(3)