-Amnesty Scheme for Cancellation applies to cases wherein appeal has been rejected by Appellate Authority
-Cancellation of Registration by considering reply which was never submitted
-Amendment in GSTR-1 allowed for the year 17-18
S.No | Section | Case Subject | Case | Held | Cases Referred |
1 | Section | Notification No. | Vijay Kumar Jain v. Central | Notification No. 3/2023-Central Tax dated 31.03.2023 is beneficial in nature. The Explanation | - |
2 | Section | Cancellation of | Vijayakumar zhimasandra | The petitioner contended that the proper officer for cancellation of the GST registration, has | - |
3 | Section | Benefit of | Natarajan Satheesh Kumar | Order of cancellation was dated 14.09.2022 and the scheme as provided in Notification No. | - |
4 | Section | Amendment in | Abdul Mannan Khan v. | The petitioner had filed the writ petition challenging the decision of the GSTN Authorities | M/s. Mahalaxmi Infra Contract |