Case Laws

Processing of unmanufactured tobacco dust by adding scent would make the resultant product fall under HSN '2401'. AAR ruling modified.

Pearlite Real Properties not guilty of profiteering i.r.o projects other than 'Godrej 24'

SCN proposing the cancellation of registration must contain specific grounds for the same

Payment of tax w/o interest attracts penalty.

SCN proposing cancellation of registration should provide specific details or reasons for the proposed cancellation

Bounden duty of the petitioner to verify its common portal w.r.t any assessment order served

Assesses should not suffer due to the CA's fraudulent conduct

Notice sent to a wrong email address violates principles of natural justice

Registration cancellation order made without providing relevant documents and without granting a hearing is unsustainable

Failure to upload an order copy on the GSTN portal cannot be the sole reason to prevent a time-barred appeal especially when the order has been manually received by the assessee