GST law gives taxpayers clear rights during audit, including prior notice, access to findings and a fair hearing and any audit conducted without these safeguards does not sustain in law.

The Orissa High Court ruled that the service tax demand against a deceased person was invalid, holding that “agent” does not have equivalent status to a “legal heir.”

The Bench observed that GST shall not be levied on insurance premiums paid by appellants and similarly placed retirees of Union Bank of India