Case Laws

Where taxpayer avails lower amount as ITC than the amount reflected in the GSTR 2A, the conclusion that the taxpayer wrongly availed of ITC indicates non application of mind

Unsigned order is not valid

Department must ensure timely disposal of GST Registration Cancellation Application

Officers of DGGI are empowered to issue a show cause notice

GST Council to consider extending the time period for filing appeal for orders passed under Section 129 and 130 of the CGST Act

Personal hearing a must before passing an adverse order

Proper adjudication is necessary before imposing liabilities such as interest

Right to a personal hearing is integral to the principles of natural justice, regardless of the taxpayer’s engagement with digital platforms

Retrospective cancellation of registration is unwarranted merely because a taxpayer has not filed the returns for some period

Service of a pre-show cause notice in form ASMT-10 is mandatory before issuing DRC-01 notice