Assessment Orders Set Aside as Notice was only uploaded to the GST portal and not served through other modes Summary in Key Points: Issue: Was the service of assessment orders valid when they were only uploaded to the web portal, and not served through other modes prescribed under Section 169? Facts: The revenue department uploaded… Read More »
Challenge to Section 168A and Notification Dismissed As the assessee had an alternative remedy of appeal. Summary in Key Points: Issue: Was the extension of the time limit for issuing a show cause notice under Section 73, due to the COVID pandemic and implemented via Notification No. 56/2023, valid, and could the assessee challenge it… Read More »
Unsigned Assessment Order Invalid: Signature Essential for Validity Summary in Key Points: Issue: Was the assessment order valid when it lacked the signature of the assessing officer? Facts: The assessee challenged the assessment order, arguing, among other things, that it was not signed by the assessing officer. Decision: The court held that a signature on… Read More »
Supreme Court Dismissed Writ Petition: Statutory Remedy Must Be Exhausted Summary in Key Points: Issue: Was the High Court’s dismissal of the writ petition justified, given the availability of a statutory alternative remedy of appeal? Facts: The respondent-department passed an order under Section 73 against the petitioner-assessee. Instead of appealing, the petitioner filed a writ… Read More »
GST Assessment order to be treated as a show cause notice as it traversed beyond the scope of the notice. Summary in Key Points: Issue: Was the assessment order valid when the alleged discrepancy between GSTR-3B and GSTR-2A/2B was not the subject of the show cause notice? Facts: The petitioner filed returns and paid taxes.… Read More »
GST Demand Order Set Aside as Summary SCN could not replace the proper SCN u/s 73 Summary in Key Points: Issue: Was the tax demand valid when a proper show cause notice (SCN) was not issued, and the assessee was denied a personal hearing? Facts: The petitioner received a Summary of Show Cause Notice (Form… Read More »
Proceedings Under Section 130 Quashed because for Excess Stock Found During Survey notice should be issued u/s Section 73/74 Summary in Key Points: Issue: Whether proceedings under Section 130 of the CGST/UPGST Act were permissible for alleged excess stock found during a survey/inspection. Facts: The assessee’s business premises were surveyed under Section 67, and based… Read More »
GST Assessment Order Quashed Because New Issues Raised Beyond Scope of Show Cause Notice Summary in Key Points: Issue: Was the assessment order valid when it raised new issues not included in the original show cause notice? Facts: A show cause notice was issued to the assessee regarding discrepancies between GSTR and TDS deductions. The… Read More »
GST Registration Cancellation Revoked: Restoration Allowed Upon Payment of Dues Summary in Key Points: Issue: Whether the cancellation of the assessee’s GST registration for non-filing of returns for six months was justified, and if so, what recourse the assessee had after the appeal period lapsed. Facts: The assessee’s GST registration was cancelled after a show-cause… Read More »
Input Tax Credit Disallowance Set Aside: Retrospective Amendment Allows Claim for 2017-18 to 2020-21 Summary in Key Points: Issue: Whether the disallowance of Input Tax Credit (ITC) was justified due to claims being filed beyond the initially prescribed period under Section 16(4) of the CGST/TNGST Act. Facts: The assessee’s ITC claims for the period 2017-18… Read More »