Notification challenged as there was no force majeure in existence to exercise power under Section 168A

The Hon’ble Gauhati High Court in the case of M/s. Indus Towers Ltd. held that as per interim orders passed by the various High Court in respect to Notification No. 09/2023-CT dated March 31, 2023, the Assessee shall file the reply to the Notice, however, till the returnable date, no final order in respect of the Impugned Notice shall be passed. Hence, this Court passed the same order in the present case as well.

Revenue Authority directed to Expedite the disposal of Rectification Application filed by Registered Person under GST

The Hon’ble Madras High Court in the case of M. Venkataraj vs Assistant Commissioner (ST) [W.P. No. 18949 of 2023 dated November 8, 2023] directed the Revenue Department to dispose of the rectification application filed by the Petitioner within the period of three months from the date of receipt of the copy of this order. […]

Summary of Demand and Notice issued u/s 74 of the CGST Act is required to be issued electronically under Rule 142(1) of the CGST Rules

The Hon’ble Delhi High Court in the case of Sulender Shah v. Additional Commissioner/Joint Commissioner CGST [W.P.(C) NO. 15766 OF 2023 dated December 7, 2023] directed the Revenue Department to issue the summary of Show Cause Notice and Demand electronically in Form GST DRC-01 & Form GST DRC-02, thereby holding that, summary of Demand and […]

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