Patna High Court protects business continuity; suspension of GST registration without prior notice set aside pending fresh hearing and decision.

Detention and penalty under Section 129 quashed where only the vehicle number in e-way bill was not updated and goods matched tax invoices with serial numbers.

Allahabad High Court quashes GST demand under Section 73 where authorities misconstrued outward sale as inward purchase and ignored contemporaneous evidence.

Show cause notices and GST determinations issued in the name of a deceased proprietor are void; proceedings must be initiated against the legal representative.

Uttarakhand High Court allows dealer to seek Section 80 instalments; mandates decision within two weeks and restrains coercive recovery until application is decided.

Supreme Court declines to interfere with Delhi High Court order in GST matter; SLP by Department dismissed, High Court ruling stands.

High Court dismissed GST writ and directed assessee to statutory appeal; grievances on ITC denial due to suppliers’ cancellation to be urged before appellate forum.

Show cause notice fixing personal hearing before the reply due date is invalid; consequential assessment and appellate orders quashed.

Revocation of GST registration after seven years of cancellation not permissible; assessee must apply for fresh registration after clearing past dues.