Short Summary: The court quashed the impugned cancellation order of the petitioner’s GST registration due to fundamental procedural defects. The original show-cause notice was non-specific and failed to disclose t..... Subscribe to Read more
Short Summary: The court held that the notice issued under Section 73 of the Chhattisgarh GST Act, 2017 was defective as it did not specify the date, time, or venue for the personal hearing, thereby failing to provi..... Subscribe to Read more
Short Summary: The court set aside the impugned order imposing service tax liability on a sole proprietorship firm whose sole proprietor had died prior to the proceedings. It was held that the tax authority erred in..... Subscribe to Read more
Short Summary: The court dismissed the writ petition challenging a demand-cum-show cause notice alleging large-scale GST and cess evasion through clandestine supplies of Pan Masala. The petitioners contended the not..... Subscribe to Read more
Short Summary: The court addressed a petition challenging the retrospective cancellation of a deceased taxpayer’s GST registration. The petitioner, the legal heir, sought cancellation after the taxpayer’s death...... Subscribe to Read more
Short Summary: The court quashed and set aside the show cause notice and order that canceled the petitioner’s GST registration, holding that the order lacked reasons and was therefore arbitrary and illegal. The ca..... Subscribe to Read more
Short Summary: The court held that under Section 75(4) of the U.P. GST Act, 2017, the tax authority must provide an opportunity of personal hearing before passing any adverse assessment order, regardless of whether ..... Subscribe to Read more
Short Summary: The court quashed the orders of the GST authorities partially rejecting refund claims filed by a petitioner supplying goods to Special Economic Zones (SEZ) on grounds of delayed and improper endorseme..... Subscribe to Read more
Short Summary: The court, after hearing the counsel for the petitioner(s), declined to intervene in the case. Consequently, the Special Leave Petitions filed were dismissed. Additionally, any pending applications re..... Subscribe to Read more
Short Summary: The court allowed the petitioner to file an appeal against the impugned order within four weeks from the date of the order. It was further directed that if the appeal is filed within this timeframe, t..... Subscribe to Read more