Daily Archives: February 5, 2025

GST Detention of Goods and Conveyance Quashed due to Lack of Evidence because no samples were taken or tests conducted to establish the difference in goods Summary in Key Points: Issue: Was the detention of the assessee’s goods and conveyance, and the subsequent demand under Section 129(3), justified? Facts: The assessee’s goods were intercepted in… Read More »

GST Appeal Reinstated: Board Resolution Defect Not Sufficient for Rejection of Appeal Summary in Key Points: Issue: Was the rejection of the petitioner’s appeal justified due to alleged defects in the board resolution filed with the appeal memo? Facts: The petitioner challenged an order rejecting their appeal, arguing that the board resolution was defective. Their… Read More »

GST Demand Order Quashed: Unreasoned Order Demonstrates Non-Application of Mind Summary in Key Points: Issue: Was the demand order valid when it was unreasoned and demonstrated a lack of application of mind? Facts: The impugned order under Section 73 followed a show cause notice to which the assessee submitted a detailed response. The order stated… Read More »

IGST and Service Tax Refund Allowed on Ocean Freight: Levy Unconstitutional Summary in Key Points: Issue: Was the petitioner entitled to a refund of IGST and Service Tax paid on ocean freight for natural gas imports? Facts: The petitioner, engaged in electricity generation and distribution, imported natural gas on a CIF basis. They paid IGST… Read More »

Assessee granted opportunity to revoke cancellation of registration upon payment of dues. Summary in Key Points: Issue: Should the delay in filing the application for revocation of GST registration cancellation be condoned? Facts: The assessee’s registration was cancelled. The assessee filed a revocation application, but there was a delay. Decision: Citing Mohanty Enterprises v. Commissioner,… Read More »

GST Registration Cancellation Revoked on Payment of Dues : Delay in Revocation Application Condoned Summary in Key Points: Issue: Should the delay in filing the application for revocation of GST registration cancellation be condoned? Facts: The assessee’s registration was cancelled. The assessee filed a revocation application, but there was a delay. The assessee was willing… Read More »

 Order of cancellation of GST registration upheld due to delay in filing appeal. Summary in Key Points: Issue: Was the rejection of the assessee’s appeal against GST registration cancellation justified due to the appeal being filed beyond the limitation period? Facts: The assessee’s GST registration was cancelled for non-filing of returns for six months. The… Read More »

 GST Tax Demand Set Aside: A Summary of SCN cannot replace the SCN required under Section 73(1). Summary in Key Points: Issue: Was the tax demand valid given the lack of a proper show cause notice (SCN), denial of a personal hearing, and lack of proper officer signature on the documents? Facts: A Summary of… Read More »