GST - Writ petition—Bar as to altenative remedy—Violation of principles of natural justice Shaurya & Co. v. UOI (2023) 111 ITPJ (G) 83 (Pat-HC) GST - Assessment—Violation of principles of natural justice—Remand Shaurya & Co. v. UOI (2023) 111 ITPJ (G) 83 (Pat-HC) GST - Audit—Validity of—Audit report not issued after a reasonable opportunity Tinton River Palms v. State of Karnataka (2023) 111 ITPJ (G) 81 (Karn-HC) GST - Refund of tax under inverted duty structure—Claim rejected without considering material on record—Allowability Priyadarshini Filaments (P) Ltd. v. UOI (2023) 111 ITPJ (G) 78 (Karn-HC) GST - Refund of tax—Limitation period—Rejection of refund claim on the ground that it was filed beyond period of 2 years Megicon Impex (P) Ltd. v. Commr. of CGST (2023) 111 ITPJ (G) 77 (Del-HC) GST - Registration—Cancellation of—Whether registration of assessee could be cancelled without giving opportunity of being heard World Steel Tech (India) (P). Ltd. v. State of Gujarat (2023) 111 ITPJ (G) 69 (Guj-HC) GST - Cancellation of registration—Show-cause notice being bereft of any reasons—Order passed without considering reply filed by assessee M.M. Scrap Trading v. State of Gujarat (2023) 111 ITPJ (G) 54 (Guj-HC) GST - Rate of tax on services—Manufacture of alcoholic liquor on job work basis—Whether rate of 18% is retrospective or prospective Esveeaar Distilleries (P) Ltd. v. Asstt. Commissioner (ST) (2023) 111 ITPJ (G) 36 (AP-HC) GST - Cancellation of registration—Revocation of show-cause notice not adverting to any reason—Order did not set out any reason Pratibha-Mosinzhstroi Consortium v. Commr. of CGST (2023) 111 ITPJ (G) 51 (Del-HC) GST - Interest on delayed payment of tax—Short-declaration of tax liability in GSTR-3B—Chargeability of India Yamaha Motor (P) Ltd. v. Asstt. Commr., Commr. of CGST & CE (2023) 111 ITPJ (G) 31 (Mad-HC)