Justice Vibhu Bakhru
Non-Availability Of Proprietor At Principal Place Of Business Is No Ground For Cancellation Of GST...
Observing that the cancellation of the petitioner's GST registration with retrospective effect was arbitrary and unreasonable, the Delhi High Court...
CGST Act Does Not Authorize Proceeding Against Unaccounted Wealth Or Seizure Of Assets For Recovery...
Finding that the legislative intent of permitting seizure of books or documents or things in terms of Subsection (2) of Section 67 of the CGST Act,...