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Code
HC
HC: Automatic revocation of provisional attachment after 1 year unequivocal;…
HC: Section 6(2)(b) infirmity absent where CGST proceedings precede SGST…
HC: Section 73 proceedings sine qua non for Section 128A interest waiver;…
HC: No Rule 89(2)(m) certification for refund of interest on already sanctioned GST…
HC: Adequacy of reasons, reliance on electronic data, and earlier audit plea not…
HC: Recipient cannot be subjected to custodial interrogation absent prima…
HC: Denial of time to reply to Section 74 SCN vitiates adjudication; Allows…
HC: Allows GST-registration restoration over inadvertent address mismatch,…
HC: Hearing before SCN-reply deadline vitiates proceedings; Quashes SCN,…
HC: Penalty exceeding SCN proposal constitutes jurisdictional error u/s 75(7…
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