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![Can a Tax Be Imposed on an Assessee for Mistakenly Uploading Duplicate Invoices in Form GSTR-1?](https://static.wixstatic.com/media/2da30f_461571db2b06453d872c675d824f7ff3~mv2.webp/v1/fill/w_454,h_341,al_c,q_90,enc_auto/2da30f_461571db2b06453d872c675d824f7ff3~mv2.webp)
Can a Tax Be Imposed on an Assessee for Mistakenly Uploading Duplicate Invoices in Form GSTR-1?
Ansari Abu Agencies v. Superintendent of GST and Central Excise [2024] Summary The Madras High Court held that tax cannot be demanded...
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![State or Central Tax Officers cannot conduct an investigation or adjudication of an assessee not assigned to them](https://static.wixstatic.com/media/2da30f_461571db2b06453d872c675d824f7ff3~mv2.webp/v1/fill/w_454,h_341,al_c,q_90,enc_auto/2da30f_461571db2b06453d872c675d824f7ff3~mv2.webp)
State or Central Tax Officers cannot conduct an investigation or adjudication of an assessee not assigned to them
Tvl. Vardhan Infrastructure v. Special Secretary, Head of the GST Council Secretariat, New Delhi [2024] Summary Officers under the State...
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![Application for GST registration cancellation cannot be rejected merely due to the pendency of DRC-01 proceedings: HC](https://static.wixstatic.com/media/2da30f_461571db2b06453d872c675d824f7ff3~mv2.webp/v1/fill/w_454,h_341,al_c,q_90,enc_auto/2da30f_461571db2b06453d872c675d824f7ff3~mv2.webp)
Application for GST registration cancellation cannot be rejected merely due to the pendency of DRC-01 proceedings: HC
Chetan Garg v. Avato Ward 105 State Goods and Service Tax [2024] Summary The Delhi High Court held that the application for cancellation...
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