Held - The notice proceeds on the basis that the impugned proceedings are saved in terms of Section 174(2) of the Central Goods and Service Tax Act.....

Held - A perusal of Form GST INS-01 coupled with Rule 139 (1) would show that, the Officer to whom the authorization is given in Form GST-1S can on.....

Held - We are of the view that though the officer from the Intelligence Department of Directorate General of Goods and Services Tax Intelligence is.....

Held - In terms of Board’s Circular No.31/05/2018-GST dated 09.02.2018, more particularly in paragraph No.4 thereof, it is clarified that all off.....

Held - It is clear that the statutory responsibility of the CAG is to audit receipts of the Union and States. These receipts include both direct an.....