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Digest - Section 29—Cancellation of registration—Assessee ready to furnish returns and make payment of tax, penalty and interest—Validity of
NUR Islam Tapadar v. UOI & Ors. 2025 TaxPub(GST) 3181 (Gau-HC)
Digest - Section 29—Cancellation of registration—Assessee seeking restoration of GST registration—Validity of
Shyam Enterprises v. Superintendent, Range 136, CGST 2025 TaxPub(GST) 2525 (Del-HC)
Digest - Section 29—Cancellation of registration—Assessee willing to pay dues—Restoration of
Azaria Corp. LLP v. Dy. CST 2025 TaxPub(GST) 3114 (Bom-HC)
Digest - Section 29—Cancellation of registration—Cancellation without conducting due investigation of assessee’s complaint—Violation of principles of natural justice
Shiv Construction v. State of Bihar 2025 TaxPub(GST) 2946 (Pat-HC)
Digest - Section 29—Cancellation of registration—Ex parte order passed against dead person—Validity of
V.V. Subaash v. STO 2025 TaxPub(GST) 2966 (Mad-HC)
Digest - Section 29—Cancellation of registration—Assessee facing enormous injuries to its business and financial condition—Restoration of
Inesh Radiators Ltd. v. Sales Tax Officer Class II/Avato 2025 TaxPub(GST) 3133 (Del-HC)
Digest - Section 29—Cancellation of registration—Allegation of violation of rule 21(a) and rule 21(b)—Allowability of
Siddha Mahajan (P) Ltd. v. State of U.P. 2024 TaxPub(GST) 1623 (All-HC) : (2024) 105 GST 424 (All)
Digest - Section 16(4)—Input tax credit—Non-consideration of assessee’s reply—ITC reversed in GSTR-9 return
Bina Mukeh Kumar Shah v. Asstt. Commr. (ST) 2024 TaxPub(GST) 2289 (Mad-HC) : (2024) 103 GST 732 (Mad) : (2024) 86 GSTL 46 (Mad)
Digest - Section 16(4)—Input tax credit—Denial of ITC for violation of provisions of section 16(4)—Implication of insertion of sub-section (5) in section 16
Adhiraj Distributors Ltd. & Anr. v. Addl. Commr.of Revenue 2025 TaxPub(GST) 1891 (Cal-HC) : (2025) 110 GST 639 (Cal)
Article - Document Identification Number
Quoting Document Identification Number on GST Notices and Orders : The Mandate of Digital Integrity—ACS. Shruti Phophaliya