Case Laws

GST refund cannot be denied based on a limitation ground if the application is filed within time and in the prescribed manner, even if there are deficiencies in the submission

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

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

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

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

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

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

Taxpayers should diligently avail alternate remedies when available