GST Case Law Is a pre-show cause notice consultation mandatory? Whether the Principal Commissioner/Commissioner which had issued the Demand-cum-SCN dated 31.12.2021 had the authority to do so? Read More » February 17, 2023
The short point for determination was whether the Appellate Authority under the OGST Act, 2017 was justified in dismissing the Petitioner’s appeal on the grounds that the appeal was not presented within the time prescribed under law? Read More » October 27, 2022