Demand Order Quashed: Summary SCN Not a Substitute for Statutory SCN; De Novo Proceedings Permitted. Issue: Whether a demand order passed under Section 73 of the CGST/Assam GST Act, 2017, is valid if it was issued solely on the basis of a summary of the show cause notice in Form GST DRC-01, without a proper… Read More »
Writ Jurisdiction Not Exercised for Demand Order Under Section 74 When Assessee Lacked Diligence in Reply and Document Requests. Issue: Whether a writ petition challenging a demand order for issuing bogus invoices and fraudulent diversion of goods, made under Section 74 of the CGST Act (involving fraud), should be entertained when the assessee claims non-supply… Read More »
NCLT-Approved Resolution Plan Bars Subsequent GST Demands for Pre-CIRP Period. Issue: Whether the GST Department can raise fresh tax demands and pass assessment orders for periods prior to the Corporate Insolvency Resolution Process (CIRP) once a Resolution Plan has been approved by the National Company Law Tribunal (NCLT) under the Insolvency and Bankruptcy Code (IBC).… Read More »
Demand Order for Ineligible ITC Set Aside for Breach of Natural Justice, Despite Assessee’s Laxity. Issue: Whether a demand order for availing ineligible Input Tax Credit (ITC) should be set aside if the assessee claims non-receipt of personal hearing notices and the final order is passed without granting an adequate opportunity of hearing, even if… Read More »
I. Demand – Tax Period April 2018 to March 2019 – Lack of Personal Hearing and Appeal Dismissal on Limitation Issue: Whether an appeal dismissed on limitation grounds by the Appellate Authority, which deprived the petitioner of an adjudication on merits, should be set aside, especially when the initial demand order was passed without providing… Read More »
Writ Petition Challenging Fraudulent ITC Availment Order Dismissed with Costs Due to Lack of Diligence and No Violation of Natural Justice. Issue: Whether a writ petition challenging an order confirming a demand for fraudulent availment of Input Tax Credit (ITC) should be entertained when the assessee claims their reply was not considered and no personal… Read More »
GST Levy on Assignment of Leasehold Rights Stayed Due to Pending Legal Challenges on Classification. Issue: Whether Goods and Services Tax (GST) is leviable on the assignment of leasehold rights of a plot of land (allotted on lease by Maharashtra Industrial Development Corporation – MIDC) and the buildings constructed thereon, by the lessee to a… Read More »
Parallel GST Proceedings Barred: State Demand Order Set Aside and Remanded Due to Prior Central Adjudication. Issue: Whether parallel proceedings initiated by the State Goods and Services Tax (SGST) Department on a subject matter already adjudicated by the Central Goods and Services Tax (CGST) Department are permissible under the GST law, specifically contravening Section 6(2)(b)… Read More »
Show Cause Notice Uploaded in “Additional Notices” Tab Without Personal Hearing: Order Set Aside and Remanded. Issue: Whether a Show Cause Notice (SCN) and a subsequent order passed under section 73 of the Central Goods and Services Tax Act, 2017 (CGST Act) / Delhi Goods and Services Tax Act, 2017 (DGST Act) are valid if… Read More »
Anticipatory Bail Denied in Rs. 1349 Crore GST Fraud Case Due to Serious Economic Offence, Prima Facie Involvement, and Need for Custodial Interrogation. Issue: Whether anticipatory bail should be granted to an applicant accused in a large-scale Goods and Services Tax (GST) fraud case involving fake firms, bogus Input Tax Credit (ITC) claims, and significant… Read More »