Amendment to Notification No. 02/2017-Central Tax regarding jurisdiction of CGST officers. Changes in territorial jurisdiction.

Assessment order u/s 73(1) of GST Act is appealable. Alternative remedy available, writ petition dismissed.

Andhra Pradesh High Court Dismisses Petition Against GST Registration Cancellation Due to Non-Response to Show Cause Notice.

Cancellation of GST registration for petitioner set aside. Assessee directed to comply with tax requirements.

Extension of time limit for GST assessment u/s 73 challenged. Court provides interim relief to assessees.

Over Dimensional Cargo (ODC): Penalty order for E-Way Bill violation quashed, emphasizing need for mens rea in tax evasion cases.

Validity of pre-show cause notices u/s 74 since not uploaded in the View notices and orders - Petition not maintainable due to availability of appeal ...

Madras High Court finds natural justice breach; GST notices only on portal. Case remanded, 10% tax payment required.

Penalty for non-filing of GST Returns: Notice uploaded on the portal, not communicated to petitioner, violating natural justice. Matter restored back.

Central Govt Amends Tax Officer Jurisdiction in Rajasthan; Affects Alwar, Jaipur, Jodhpur & Udaipur from August 5, 2023.

Cancellation of registration: Petition dismissed due to gross delay in availing appellate remedy. Law favors diligence over indolence.

Transporter not required to carry original tax invoice, only duplicate copy as per Rule 48(1)(b) of CGST. Petition allowed.

Challenge to adjudication order u/s 73 of GST. Reply was not considered. Order to be treated as corrigendum to the SCN.

GST levy for ocean freight, ITC eligibility, and penalty u/s 122(2)(a) of CGST Act. The court partially allowed the Writ Petition.

Review petition dismissed regarding the fraudulent I.T.C. claim as new evidence presented could have been submitted earlier.

Court Dismisses Petition Against Penalty for Non-Compliance with E-Way Bill Rules, Affirms Revenue's Jurisdiction.

Demand u/s 73 of CGST Act due to lack of notice receipt set aside. Petitioner granted opportunity to respond.

The order u/s 73 of CGST Act, 2017 lacked consideration of petitioner's detailed reply. AO directed to pass fresh order.

Retrospective cancellation of GST registration without reasons violates natural justice. Registration can't be cancelled mechanically.

Taxpayer did not cooperate in verifying Input Tax Credit. Order set aside due to lack of proper consideration. Matter restored back.