Case Laws

Petitioner to file an appeal with an application for condonation of delay considering the recommendations of the 52nd GST Council Meeting

Bombay High Court to decide on the challenge to Rule 31A

Orders of assessment must be speaking orders

Authorisation u/s 67(2) is not required for every person or article, goods, books and documents discovered during search operation

Petitioner to file an application for revocation of the cancellation of registration and to substantiate that it is carrying on its business from another premises

Matter remanded in the case of registration cancellation due to unavailability of the principal place of business during a field visit

Sikkim High Court to decide on the challenge to Rule 31A

GST demand stayed due to GSTAT absence on payment of entire tax demand within a period of fifteen days

Adjudicating Authority’s rejection orders cannot be based on grounds not specified in the show cause notice.

Revenue ought to have served the SCN directly by physical mode of service in a case where the Registration was already cancelled