Daily Archives: February 8, 2025

 GST Orders Quashed: Discount’s Tax Effect Not Considered, Matter Remanded Summary in Key Points: Issue: Did the original and appellate orders adequately address the issue of the tax effect of discounts, and was the assessee given a fair opportunity to present their case? Facts: The petitioners challenged the original and appellate orders, alleging that they… Read More »

 Recovery Proceedings Stayed in GST: Assessee’s Belated Reply to be Considered If Recovery Proceeding Has Not Yet Neen Initiated Summary in Key Points: Issue: Should recovery proceedings be stayed and the assessee’s belated reply be considered? Facts: The assessee received a notice for recovery of interest arrears with a reply deadline of July 9, 2024.… Read More »

Writ Petition Dismissed filed for Incorrect data in their GSTR-3B return due to a consultant’s error: Alternative Remedy Available for Challenging GST Demand Summary in Key Points: Issue: Can the assessee challenge a GST demand arising from an inadvertent error in their GSTR-3B return through a writ petition, or should they pursue alternative remedies? Facts:… 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 to… Read More »

GST Registration Cancellation Revoked: Assessee Allowed to Pay Dues and Apply for Revocation Summary in Key Points: Issue: Should the assessee’s GST registration cancellation be revoked, given their willingness to pay all outstanding dues? Facts: The assessee challenged an order confirming the cancellation of their GST registration. They expressed their willingness to pay all taxes,… Read More »

 ITC Denial for Supplies from Retrospectively Cancelled Registrations: Matter Remanded for Re-adjudication Summary in Key Points: Issue: Can Input Tax Credit (ITC) be denied for supplies received from dealers whose registrations were retrospectively cancelled, especially when the transactions were valid at the time of occurrence? Facts: The assessee faced an adjudication order under Section 74… Read More »