-HSN 9992- Inspection and affiliation fees charged by university from educational institutions is liable to GST

-Section 140- Assessee was entitled for transfer of TDS from Pre-GST to Post-GST by way of transitional Credit

-Section 75-Opportunity of being heard not mandatory to be given wherein no reply was given and nor any request was made nor any explanation was furnished to the contents of notice

-Section 29-Proper Officer shall specify reasons wherein it has been alleged that registration was obtained by means of fraud, wilful misstatement and suppression of facts and registration is to be cancelled retrospectively