Daily Archives: January 22, 2025

GSTR 3B FILING AND IMPACT OF CREDIT NOTE REJECTION on TAX LIABILITY ! CA SATBIR SINGH

Appellate order was stayed pending the constitution of the Appellate Tribunal. Summary in Key Points: Issue: What interim relief can be granted to an assessee who wishes to appeal an order but cannot do so because the Appellate Tribunal has not been constituted? Facts: The assessee sought to appeal an order before the GST Appellate… Read More »

Order under section 73 was set aside due to non-service of mandatory notice. Summary in Key Points: Issue: Whether a GST demand order passed under Section 73 is valid when the assessee was not served with the show cause notice, thus denying them an opportunity to be heard. Facts: The assessee claimed that the show… Read More »

Order under section 73 was set aside due to improper service of notice on “additional notices and orders” tab on GST Portal Summary in Key Points: Issue: Whether a GST demand order passed under Section 73 is valid when the assessee was not properly served with the notices, leading to a violation of natural justice.… Read More »

Incorrect Application of section 129 Penalty Provision in GST , order set aside and matter remanded for readjudication due to lack of proper notice. Summary in Key Points: Issue: Whether the penalty was correctly levied under Section 129(1)(b) of the GST Act, considering a clarification issued by the CBIC and the assessee’s claim that Section… Read More »

GST Order demanding differential ITC without proper service of show cause notice was set aside and remanded. Summary in Key Points: Issue: Whether an assessment order passed under Section 74 of the GST Act was valid when the assessee was not given a proper opportunity of hearing and the show cause notice was not served… Read More »

GST Order Invalid if proper officer failed to determine the tax and relied on the outcome of proceedings in another state. Summary in Key Points: Issue: Whether a tax demand order passed under Section 73 of the GST Act was valid when the proper officer failed to determine the tax and relied on the outcome… Read More »

Audit under section 65 can be conducted even after anti-evasion action and demand raising. Summary in Key Points: Issue: Whether a GST audit under Section 65 can be conducted after the conclusion of anti-evasion proceedings under Section 73. Facts: The petitioner contended that conducting an audit under Section 65 after the completion of anti-evasion proceedings… Read More »

Revocation of GST registration cancellation was allowed due to the assessee’s willingness to pay outstanding dues. Summary in Key Points: Issue: Whether the GST registration cancellation can be revoked when the assessee is willing to pay all outstanding dues, including tax, interest, and penalty. Facts: The petitioner’s GST registration was cancelled due to non-filing of… Read More »