What is the validity of proceedings where incorrect Form is used?
Title Pankaj Cottage vs The Goods and Service Tax Officer Court Kerala High Court Citation 2022 (12) GSTPanacea 216 HC Kerala WP(C) NO. 28783/2022 Honourable Judge Justice Gopinath P. Date 22-Dec-2022 1. Show cause notice issued prior to cancellation of the registration in Form GST REG-31 instead of Form GST REG-17. Kerala High Court held that […]
Can MOV-09 be issued without accompanying the DRC-07 as per Section 129?
DRC-07 as per Section 129 Case Title Hindustan Steel and Cement Vs State Tax Officers Joint Commissioner of State Tax, Kerala Court Kerala High Court Honorable Judges Justice Gopinath P Citation 2022 (7) GSTPanacea 214 HC Kerala W.P.A. 17454 of 2022 Judgement Date 20-July-2022 Council for Petitioner R. Jaikrishna Narayani Harikrishnan C.S Arun Shankar […]