Case Laws

Registration restored subject to payment of tax with interest in six equal monthly installments

Non recording of reasons renders the registration cancellation order to be violative of principles of natural justice

WPs filed beyond the statutory appeal period prescribed under Section 107 liable to be dismissed

Registration cancellation: SCN cannot be bereft of any particulars, and the consequent order cannot be unreasoned.

Transitional credit cannot be denied by just serving a summary of show cause notice

Telecommunication services provided to inbound subscribers of Foreign Telecom Operators (FTOs) qualify as export

Intention to evade tax is a pre-requisite for imposition of penalty under Section 129 of the CGST Act

Assessing Authority is required to afford an opportunity for personal hearing before passing an adverse assessment order

Penalty u/s 129(3) cannot be imposed when there is no intention to evade payment of tax

Denial of the refund claim based on incorrect classification by the supplier is unjustified