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Tag: GST Notice

GST ArticleHigh Court

Opportunity of hearing to be provided before passing of any order by the GST Authority

byCA Bimal Jain19/01/202319/01/2023

The Hon’ble Gujarat High Court in the matter of M/s. Eagle Fibres Limited v. State of Gujarat [R/Special Civil Application No. 17506 of 2022 dated January 12, 2023] quashed and set aside the Goods and Service Tax (“GST”) demand order…

GST ArticleHigh Court

Notice to be served to the assessee before carrying out physical inspection of the business premises

byCA Bimal Jain06/01/202306/01/2023

The Hon’ble Delhi High Court in Aditya Narayan Ojha (Amit Associates) v. Principal Commissioner, CGST &Anr. [W.P.(C) No. 8508 of 2022, dated August 2, 2022] has directed the Department to restore GST registration of the assessee within one week upon…

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