-Validity of Assessment order based on amount mentioned in Eway Bill
-Recovery of demand due to non-constitution of Tribunal
-Revocation of Cancelled Registration
-Provisional attachment ceases to be operative after expiry of one year
S.No | Section | Case Subject | Case | Held |
1 | Section | Assessment order | Jena Trading and | In the case, petitioner had generated a tax invoice for an amount of Rs.1,97,047.86. As, he did not have the computer, the same was a self |
2 | Section | Status of | Ritesh Infratech | The High Court held that subject to verification of the fact of deposit of a sum equal to 20 percent of the remaining amount of tax in dispute, |
3 | Section | Appellant directed | [2023] 150 | The cancellation of GST Registration was ordered on the ground that the tax payer had not filed GST returns for more than six months and |
4 | Section | Operation of order | Merlin Facilities | The High Court held that it is clear from Section 83(2) of the CGST Act that the operation of an order provisionally attaching the bank account |