Interim Relief Granted in GST Appeal Due to Non-Constitution of 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 was aggrieved by an order passed by the… Read More »
Extension of Time Granted to File GST Appeal under Amnesty Scheme Due to Technical Glitch Summary in Key Points: Issue: Whether the assessee should be granted an extension of time to file a GST appeal under an amnesty scheme due to a technical glitch that prevented them from filing the appeal within the stipulated time.… Read More »
GST Demand Order Set Aside for Lack of Opportunity of Hearing due to order uploaded on View Additional Notices and Orders Tab on GST Portal Summary in Key Points: Issue: Whether a GST demand order is valid when the assessee was not granted an opportunity for a personal hearing, even though the notices and orders… Read More »
GST Demand Order Quashed for Denying Opportunity of personal Hearing Summary in Key Points: Issue: Whether a GST demand order is valid when the assessee is denied an opportunity for a personal hearing, despite it being a mandatory requirement under the law. Facts: The assessee challenged a demand order passed without granting them a personal… Read More »
GST Assessment Set Aside as there is no statutory sanction for calculating tax liability based on 40% of the total turnover and Remanded for Fresh Consideration Summary in Key Points: Issue: Whether a GST assessment is valid when the Assessing Officer (AO) calculates the tax liability based on 40% of the assessee’s total turnover, even… Read More »
GST Assessment Order Invalidated Due to Lack of Assessing Officer’s Signature Summary in Key Points: Issue: Whether a GST assessment order is valid if it lacks the signature of the Assessing Officer. Facts: The petitioner challenged an assessment order issued in Form GST DRC-07, arguing that it was invalid because it did not contain the… Read More »
Revocation of Cancelled GST Registration Allowed upon payment of dues. Summary in Key Points: Issue: Whether the cancellation of the assessee’s GST registration can be revoked, given their willingness to file pending returns and pay outstanding dues. Facts: The assessee’s GST registration was revoked. They filed a writ petition seeking to quash the revocation order and… Read More »
Revocation of Cancelled GST Registration Allowed Due to Assessee’s Willingness to deposit any outstanding tax and dues. Summary in Key Points: Issue: Whether the assessee can apply for revocation of their cancelled GST registration due to non-filing of returns, given their willingness to comply with GST regulations by filing pending returns and paying outstanding dues.… Read More »
GST Registration Cancellation Set Aside Due to Adverse Circumstances and Willingness to file all pending returns Summary in Key Points: Issue: Whether the cancellation of the assessee’s GST registration was justified, considering the adverse circumstances faced by the assessee and their willingness to comply with GST regulations. Facts: The assessee’s GST registration was cancelled for… Read More »
GST on Transfer of Land and Building by Lessee , Matter Remanded for Proper Consideration of Assessee’s Contentions Summary in Key Points: Issue: Whether the transfer of land and building by a lessee to a third party falls under Schedule III (exempt from GST) or Schedule II (liable to GST) of the Central Goods and… Read More »