Assessment Order Set Aside as Served only on GST portal without Personal delivery Issue: Whether an assessment order is valid when the notice was served solely through the GST portal, without compliance with the prescribed modes of service under Section 169 of the GST Act. Facts: The petitioner, a dealer of exempted groceries and taxable… Read More »
Stay Granted on Appellate Order Due to Non-Constitution of Tribunal. Issue: Whether an assessee can obtain interim relief when aggrieved by a first appellate authority’s order, but unable to file an appeal before the GST Appellate Tribunal due to its non-constitution. Facts: The assessee was aggrieved by an order passed by the first appellate authority.… Read More »
All Contentions to be Addressed by Adjudicating Authority in Fraud/Suppression Cases u/s 74. Issue: Whether an assessee can challenge a show cause notice issued under Section 74 of the CGST/SGST Acts (involving fraud, misstatement, or suppression) directly through a writ petition, arguing that the audit report ignored their submissions and there were no grounds for… Read More »
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 »