GST Assessment Proceedings Quashed: Unsigned Orders Invalid Summary in Key Points: Issue: Were the assessment proceedings valid when the orders and notices lacked the signatures of the concerned officers? Facts: The impugned order, DRC-07 notices for tax periods 2017-18, 2018-19, and 2019-20, along with the show cause notice and DRC-01 notice issued by the Assistant… Read More »
GST Assessment Order Set Aside: Personal Hearing Denied, Matter Remanded Upon Deposit of 10% Disputed Tax Summary in Key Points: Issue: Was the assessment order valid when the petitioner’s request for a personal hearing to explain discrepancies was denied? Facts: The petitioner, involved in electrical transformer and converter works contracts, filed returns and paid taxes… Read More »
ITC Claim Upheld in GST, No Proceedings Under Section 73 After Accepting Explanation and issue of ASMT 12 Summary in Key Points: Issue: Could proceedings under Section 73 be initiated after the revenue accepted the assessee’s explanation regarding ITC eligibility? Facts: The petitioner, a hotel operator, filed GSTR 3B returns for FY 2017-18. The revenue,… Read More »
GST Tax Demand Set Aside due to Assessee hospitalized and seriously unwell, Remanded Back for Fresh Hearing Summary in Key Points: Issue: Was the petitioner denied a reasonable opportunity of being heard, justifying setting aside the demand order? Facts: The impugned order was passed pursuant to a demand-cum-show cause notice for penalty recovery. The petitioner… Read More »
GST Assessment Order Set Aside: Due to SCN uploaded only on the GST portal without physical service Summary in Key Points: Issue: Was the assessment order valid when the show cause notice was only uploaded to the GST portal, and the assessee was not given a hearing opportunity? Facts: For AY 2017-18, a show cause… Read More »
GST Assessment Order Quashed: DIN Number Mandatory Summary in Key Points: Issue: Was the assessment order valid when it lacked a Document Identification Number (DIN)? Facts: The petitioner challenged the assessment order, arguing, among other things, that it did not contain a DIN. Decision: Citing Supreme Court judgments and the CBIC circular, the court held… Read More »
IGST Refund Claim: Order Within Two Months, “Risky Exporter” Status to be Reviewed Summary in Key Points: Issue: Was the delay in processing the assessee’s IGST refund claim justified? Facts: The assessee’s IGST refund claim on exports, pending since June 2022 due to their classification as a “risky exporter,” had not been processed. Neither a… Read More »
GST Registration Cancellation: Revocation Application Permitted Upon Payment of Dues Summary in Key Points: Issue: Should the petitioner be allowed to apply for revocation of their GST registration, which was cancelled for non-filing of returns? Facts: The petitioner’s GST registration was cancelled due to non-filing of GST returns for six months. The petitioner expressed willingness… 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. There was a delay in filing the revocation application. The assessee expressed readiness to pay… 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 being filed beyond the limitation period? Facts: The assessee’s GST registration was cancelled for continuous non-filing of returns. The assessee replied to the… Read More »