Gauhati High Court set aside the order as passed without affording due opportunity and against the principles of natural justice since the notice under CGST Act, 2017 was issued to incorrect address.

7. The order of learned CIT u/s 263 is wholly unjust, illegal, invalid and bad in law. The learned CIT ought to have dropped the revision proceedings erroneously initiated by him. It be so held now, ...

Conclusion: Where assessee had made supply of the cotton seed oil cake as cattle feed, assessee was entitled to exemption ...

Conclusion: Commissioner of GST and Central Excise ( CX ) was directed to recover interest from the salaries or retirement ...