Refund of Compensation Cess Allowed for Zero-Rated Exports Issue: Whether an exporter of zero-rated goods is entitled to a refund of the compensation cess paid on the inputs used for the exported goods. Facts: The assessee, based in Maharashtra, purchased beverages and paid GST and compensation cess on them. The assessee exported these beverages, claiming… Read More »
Provisional Attachment of Demat Accounts of Ex-Director Quashed for Lack of Due Process Issue: Whether the provisional attachment of a former director’s demat accounts is valid for GST dues of a company, especially when no proceedings were initiated against the individual. Facts: The petitioner’s demat accounts were attached due to alleged GST dues of a… Read More »
GST Show Cause Notice Challenged due to non consideratsion of reply of pre-consultation notice ; Adjudication Allowed to Proceed with Interim Relief Issue: Whether a show cause notice issued under the GST Act is valid when it is issued after the assessee has already filed a reply to a pre-consultation notice, without considering the reply.… Read More »
GST Show Cause Notice for Commission Income Upheld; Matter Requires Adjudication Issue: Whether a show cause notice issued for alleged short payment of tax on commission income is valid, especially when the assessee claims exemption and contends that their submissions were not properly considered. Facts: The petitioner received commission income and claimed it as an… Read More »
GST Refund Application Restored Despite Assessee’s Failure to Respond to SCN; Cost Imposed Issue: Whether a GST refund application can be restored when it was rejected due to alleged deficiencies, even though the assessee failed to respond to the Show Cause Notice (SCN) and raise their contentions regarding the non-issuance of a deficiency memo (Form… Read More »
Opportunity Granted for Revocation of GST Registration Cancellation Upon Payment of Dues Issue: Whether an assessee can be allowed to file an application for revocation of cancellation of GST registration after the cancellation order has been issued, and under what conditions. Facts: The assessee’s GST registration was cancelled. The assessee filed a writ petition expressing… Read More »
Delay in Seeking Revocation of GST Registration Cancellation Condoned on Payment of Dues Issue: Whether the delay in filing an application for revocation of cancellation of GST registration can be condoned, and under what conditions. Facts: The petitioner’s GST registration was cancelled following a show cause notice issued on August 8, 2023, and a subsequent… Read More »
Court Directs Expeditious Disposal of Show Cause Notice and Suspension of GST Registration Issue: Whether the court can direct the competent authority to expedite the disposal of a pending show cause notice that has resulted in the continued suspension of the assessee’s GST registration. Facts: The assessee’s GST registration was suspended following the issuance of… Read More »
Rectification of GST Orders for Wrongful Input Tax Credit Availment Key Points: Extension of Time Limit: The Ministry of Finance, through Circular No. 237/31/2024-GST dated 15-10-2024, has retrospectively extended the time limit for availing input tax credit under Section 16(4) of the CGST Act. Rectification of Orders: Taxpayers who have been impacted by orders under… Read More »
GST Assessment Order Invalidated for Lack of DIN; Fresh Assessment Ordered Issue: Whether a GST assessment order is valid if it does not contain a Document Identification Number (DIN). Facts: The petitioner challenged an assessment order for the period July 2017 to September 2017 because it lacked a DIN. Decision: The court, citing decisions of… Read More »