Judgement

GST cancellation order quashed for lack of reasons; matter remanded for fresh decision with opportunity to comply.

GST Registration Cancellation Quashed Due to Non-Speaking Order and Violation of Natural Justice

AAR rules fan drive assemblies are fluid couplings under HSN 8483, taxable at 18% GST.

GST Rate of 18% applicable on Fan Drive Assembly: AAR

The High Court ruled that GST notices served only via the portal violate natural justice and set aside the assessment for reassessment but required a 20% tax deposit as a condition.

Portal-Only Service of GST Notices Invalid, High Court Directs Reassessment with Conditions

The Uttarakhand HC permitted revocation of cancelled GST registration subject to filing all pending returns and clearing outstanding tax, interest, and penalties within the prescribed time.

HC Permits GST Registration Revocation on Filing Pending Returns and Clearing Dues

High Court clarifies damages cannot be treated as consideration for tolerating breach under GST provisions.

No GST on Compensation Paid for Breach of Contract

Court holds no natural justice breach; GSTAT remedy adequate despite DGARM-based refund rejection claims.

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GST Registration Cancellation Quashed Due to Non-Speaking Order and Violation of Natural Justice

GST Rate of 18% applicable on Fan Drive Assembly: AAR

Portal-Only Service of GST Notices Invalid, High Court Directs Reassessment with Conditions

HC Permits GST Registration Revocation on Filing Pending Returns and Clearing Dues

No GST on Compensation Paid for Breach of Contract

GSTAT now functional, High Court Rejects Writ in GST Refund Matter