Opportunity of personal hearing is must before passing an adverse order even if assessee did not opt for it.
Dana Pani v. State of U.P. – [2023] 154 taxmann.com 84 (Allahabad).
GSTN introduces Electronic Credit Reversal and Reclaimed Statement on GST portal.
GSTN Update, dated 31-8-2023.
Interim Oder restraining arrest of accused of ITC fraud made absolute on account of non-misuse of liberty granted.
Paresh Anubhai Mawani v. Superintendent (Central Tax) – [2023] 153 taxmann.com 729 (SC).
Interest on delayed refund is mandatory u/s 56 of CGST Act.
Panji Engineering (P.) Ltd. v. UoI – [2023] 153 taxmann.com 727 (Gujarat).
Writ jurisdiction cannot be exercised at SCN stage when it contains necessary details and grounds.
Abhay Traders v. Commissioner Commercial Tax, U.P. – [2023] 153 taxmann.com 725 (Allahabad).
GSTN issues advisory for applicants whose registration application is marked for Biometric-based Aadhar authentication.
GSTN Update, dated 28-8-2023.