Monthly Archives: February 2025

 Cryptic Registration Cancellation Order Quashed; GST Suspension Ordered till Pending Adjudication Issue: Whether a registration cancellation order, passed without providing an opportunity for a hearing and without assigning reasons, and upheld in a time-barred appeal, is valid, and what remedies are available to the assessee. Facts: The assessee’s GST registration was cancelled. The assessee challenged… Read More »

Denial of Personal Hearing in Fraudulent ITC Demand Violates Natural Justice , Order Quashed Issue: Whether an assessment order under Section 74 of the GST Act, alleging fraudulent availment of Input Tax Credit (ITC) for the period 2017-18, is valid when passed without providing a requested personal hearing, and whether the subsequent dismissal of an… Read More »

Extension Granted for Reply  to GST Show Cause Notice After Appeal is Withdrawal Issue: Whether an assessee, having unsuccessfully challenged a show cause notice in a writ petition and subsequently withdrawing an intra-court appeal, is entitled to an extension of time to respond to the show cause notice, and whether the time spent in litigation… Read More »

Show Cause Notice Challenge Dismissed: Adjudication to Determine Applicability of Advance Ruling and Tax Liability Issue: Whether a show cause notice should be quashed on the ground that it contradicts a prior Advance Ruling in favor of the assessee, or whether the matter should be adjudicated by the authorities to determine its validity and the… Read More »

 Denial of Hearing Violates Natural Justice in GST Assessment Issue: Whether an assessment order passed under Section 73 of the State GST Act, without providing the assessee an opportunity for a hearing, is valid, and whether the subsequent dismissal of an appeal on limitation grounds cures the initial procedural defect. Facts: The assessee challenged an… Read More »

Adjudication Order Set Aside: Service of Notice on Cancelled GST Registration Invalid Summary in Key Points: Issue: Was the service of the show cause notice valid, given that the assessee’s GST registration had been cancelled retrospectively? Facts: The assessee’s GST registration was cancelled retrospectively. Subsequently, a show cause notice was issued electronically, leading to an… Read More »

GST Demand Set Aside: Lack of Proper Show Cause Notice and Denial of Personal Hearing 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 GST… Read More »

Assessment Order Invalidated Due to Lack of Assessing Officer’s Signature Summary in Key Points: Issue: Is an assessment order valid if it lacks the signature of the Assessing Officer? Facts: The petitioner challenged an assessment order issued under the GST Act for the period 2020-21, arguing that it did not bear the Assessing Officer’s signature.… Read More »

 Cancellation of Registration and Rejection of Appeal Quashed: Lack of Reasons and Opportunity of Hearing Summary in Key Points: Issue: Were the orders cancelling the petitioner’s registration and rejecting their appeal valid, given the lack of reasons, opportunity of hearing, and consideration of the petitioner’s submissions? Facts: The petitioner’s registration was cancelled retrospectively without providing… Read More »

 ITC Denial Order Set Aside Due to Lack of Specific Reasons and Clause Reference Under Section 17(5) Summary in Key Points: Issue: Was the denial of Input Tax Credit (ITC) valid when the impugned order invoked Section 17(5) without specifying the relevant clauses or providing reasons? Facts: The assessee’s ITC claim was disallowed based on… Read More »