| 1 | 01-12-2022 | Order passed without furnishing material evidence to assessee is against the principles of natural justice as given in
judgement by Andhra Pradesh High Court.
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| 2 | 05-12-2022 | Department cannot refuse to release goods & conveyance if appellant complies with Section 129(1)(c) as given in
judgement by Kerala High Court.
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| 3 | 09-12-2022 | RC Cancellation order must Indicate Reasons for the same in order as given in judgement by Allahabad High Court. | Download |
| 4 | 10-12-2022 | SC’s suo moto extension of limitation period is applicable even for condonation period in filing of an GST Appeal as
given in judgement by Delhi High Court. | Download |
| 5 | 12-12-2022 | Refund of credit is eligible u/s 142(6)(a) of CGST Act in case of procedural aberration that occurred during transition
GST period as given in judgement by CESTAT, Mumbai. | Download |
| 6 | 15-12-2022 | Non-speaking refund rejection order is not justified as given in judgement by Telangana High Court. | Download |
| 7 | 17-12-2022 | HC directs opportunity of personal hearing must be provided despite no such request by the petitioner as given in
judgement by Gujarat High Court. | Download |
| 8 | 20-12-2022 | Provisional attachment of property without initiation of proceedings is unsustainable as given in judgement by
Gujarat High Court. | Download |
| 9 | 21-12-2022 | Time lost due to technical glitches on GST Portal needs to be excluded for calculating limitation period for filing
GST Appeal as given in judgement by Allahabad High Court. | Download |
| 10 | 22-12-2022 | Opportunity of personal hearing is mandatory before passing any adverse demand order against the taxpayer
as given in judgement by Gujarat High Court. | Download |
| 11 | 23-12-2022 | Summons should contain a unique DIN and have to be issued as a last resort as given in judgement by
Delhi High Court. | Download |
| 12 | 24-12-2022 | Electronic Credit Ledger cannot be debited when appeal has already been filed against the impugned order
as given in judgement byCalcutta High Court. | Download |
| 13 | 26-12-2022 | Petitioner could not be denied the benefit of C Forms on the ground that the same have not been verified,
or on the basis of the mismatch of the products as given in judgement by Delhi High Court. | Download |
| 14 | 27-12-2022 | Enhancement of demand in order beyond the scope of SCN is not sustainable as given in judgement by
Andhra Pradesh High Court. | Download |
| 15 | 28-12-2022 | GST Assessment order passed without issuing SCN for Assessment Period is invalid as given in judgement
by Tripura High Court. | Download |
| 16 | 29-12-2022 | HC directs theDepartment to decide on application for rectification under GST and unblock Electronic Credit
Ledger as given in judgement by Jharkhand High Court. | Download |
| 17 | 30-12-2022 | Summary of Circular No. 183/15/2022-GST dated 27th December, 2022 ITC availed in GSTR-3B as compared
to that in GSTR-2A for FY 2017-18 and 2018-19. | Download |