-Summary SCN in DRC-01 and Summary Order in DRC-07 are invalid in absence of detailed SCN and order respectively
-Revocation of Cancelled Registration and Entitlement to Lodge claim for ITC for the intervening period
-Invoking Provisions of Section 129 and then switching to Section 130 without providing release of goods under Section 129.
-Delay in disbursement of refund
-Opportunity of being heard not provided
Summary SCN in
The petitioner contended Respondents had not issued detailed SCN and only summary was issued in DRC-01 and order issued was also
R.k. Jewelers v.
The High Court was of the opinion that petitioner firm is covered within the notification dated 31.03.2023 and can move an application
Petitioner contended that exercise of powers under Section 129 and thereafter switching over to Section 130 and passing order thereunder
The petitioner had applied for refund and had not received refund of 90% of the CGST and IGST. The first respondent had provisionally
Opportunity of being
TK Elevator India
Notice dated 05.11.2020, pointing out certain discrepancies, was issued under Section 61 of the CGST Act. The petitioner responded to