Appeal, Not Writ, Proper Remedy for Disputed ITC Demand. Issue: Whether a writ petition is maintainable when an alternate and efficacious statutory remedy of appeal is available, particularly when challenging orders demanding input tax credit (ITC), interest, and penalty. Facts: The petitioner’s bank account was frozen due to five orders-in-original that collectively demanded a substantial… Read More »
Mismatch Between GSTR-3B and GSTR-2A Requires Opportunity for Explanation. Issue: Whether an assessee should be given an opportunity to explain a discrepancy between GSTR-3B and GSTR-2A returns before a final assessment order is passed, especially when the assessee did not respond to initial notices. Facts: The assessee, engaged in machinery trading, filed returns and paid… Read More »
Denial of Personal Hearing can not be Claimed if No reply filed for Show Cause Notice. Issue: Whether an assessee can claim denial of a personal hearing under Section 75(4) of the GST Act when they failed to respond to a show cause notice or appear before the authority. Facts: An order was passed under… Read More »
Registration Revocation Granted Upon Filing Returns and Paying Dues. Issue: Whether a GST registration cancelled for continuous non-filing of returns can be revoked if the assessee expresses willingness to file pending returns and pay outstanding dues with penalty. Facts: The assessee’s GST registration was cancelled due to non-filing of returns for six consecutive months. The… Read More »
Cancellation Revoked Upon Full Payment of Outstanding Dues. Issue: Whether a cancelled GST registration can be revoked if the assessee is willing to deposit all outstanding tax, interest, and penalty dues. Facts: The assessee’s GST registration was cancelled. The assessee expressed willingness to deposit the entire outstanding amount of tax, interest, and penalty. Decision: The… Read More »
Delay in Revocation Application Condones Upon Payment of Dues. Issue: Whether a delay in filing an application for revocation of GST registration cancellation can be condoned. Facts: A show cause notice was issued to the assessee. An order was passed cancelling the assessee’s registration. The assessee filed a writ petition seeking condonation of the delay… Read More »
COVID-19 Pandemic Justifies Revocation of GST Registration Cancellation. Issue: Whether the cancellation of GST registration for non-filing of returns can be revoked when the failure to file was due to circumstances beyond the assessee’s control, specifically the COVID-19 pandemic. Facts: A show cause notice was issued to the assessee proposing cancellation of registration for failing… Read More »
Registration Restored Upon Payment of Outstanding GST Dues. Issue: Whether a GST registration cancelled for non-filing of returns can be restored upon the assessee’s payment of all outstanding revenue dues and agreement to pay any further dues. Facts: The assessee’s GST registration was cancelled for failure to file returns. The assessee filed a petition stating… Read More »
Retrospective Revision of GST Reimbursement Rates Requires Reconsideration. Issue: Whether a retrospective revision of normative rates for GST reimbursement in a coal transportation contract can justify deductions from payments already made based on previously agreed rates. Facts: The assessee, a coal transportation company, was awarded a contract on December 28, 2015. The assessee was paid… Read More »
GST can be Imposed on Khadi and Village Products Despite Prior Exemptions in VAT Law Issue: Whether the Kerala Khadi & Village Industries Board, a statutory body, can claim exemption from GST on the sale of khadi and village products, based on prior exemptions under VAT and service tax laws, despite the absence of such… Read More »