Lawgics – Judgment No. 186
Synopsis: GST RC cancellation order was passed with retrospective effect from 01.07.2017 for the only…
Synopsis: GST RC cancellation order was passed with retrospective effect from 01.07.2017 for the only…
Synopsis: Since the GST portal for filing Form ITC-02 was non-functional in 2017, faulting the…
Synopsis: The SCN and GST cancellation order lacked proper reasoning and showed non-application of mind,…
Synopsis: Central Authorities do not have jurisdiction to issue summons, when State Authorities had already…
Synopsis: Non-compliance with appellate orders could lead to administrative chaos and erode public confidence in…
Synopsis: The SCN lacked specific details or evidence to support the allegations of fraud, willful…
Synopsis: The Supreme Court held that if construction of a building is essential for supplying…
Synopsis: The SCNs were not placed in a way that would attract the petitioner’s attention…
Synopsis: Section 6(2)(b) prohibits the initiation of parallel proceedings by State and Central authorities on…
Synopsis: Under Section 161 of the CGST Act, 2017, if rectification adversely affects any person,…