Detention Order Quashed When Physical Verification Matches Invoice and No New Grounds Are Raised. Issue: Whether a detention order for goods and conveyance under Section 129 of the Central Goods and Services Tax Act, 2017 (CGST Act) / Uttar Pradesh Goods and Services Tax Act, 2017 (UPGST Act) can be sustained when the physical verification… Read More »
Non-Filling of E-Way Bill Part-B Alone Does Not Attract Section 129 Penalty Without Intent to Evade Tax. Issue: Whether the mere non-filling of Part-B of an e-way bill for goods in transit is sufficient to attract penalty under Section 129 of the Central Goods and Services Tax Act, 2017 (CGST Act) / Uttar Pradesh Goods… Read More »
Tax Liability on Deceased Proprietor: Order Against Legal Heir Set Aside for Lack of Hearing and Improper Notice. Issue: Whether a tax liability imposed on the legal heir of a deceased proprietor of a proprietorship firm under GST can be sustained for the periods 2017-18 to 2019-20, when the proceedings were initiated against the deceased… Read More »
Demand Order Under Section 73 Set Aside and Remanded Due to Denial of Personal Hearing; Appellate Order Also Faulted for Not Deciding on Merits. Issue: Whether an order under section 73 of the CGST/UPGST Act, 2017, can be sustained if passed without granting a personal hearing, even when specifically requested by the assessee. Whether an… Read More »
Writ Petition Against Demand Order Not Maintainable Due to Availability of Statutory Appeal. Issue: Whether a writ petition challenging a demand order passed under Section 74(9) of the CGST/Chhattisgarh GST Act, which was allegedly passed without affording a personal hearing despite a request for it and without proper consideration of the reply to the show… Read More »
Coercive Action Stayed in ITC Fraud Case Due to Pending Supreme Court Challenge on Underlying Circular. Issue: Whether a show cause notice and adjudication order based on a specific GST circular should lead to coercive recovery action, when the validity of that circular is under challenge before the Supreme Court. Facts: A show cause notice… Read More »
Writ Petition Not Maintainable as Appeal is Prescribed Remedy for Time-Barred Demand Order Under Section 73(9) of CGST/UPGST Act for FY 2017-18, as Per Extended Limitation. Issue: Whether a writ petition challenging an ex-parte assessment order passed under section 73(9) of the CGST/UPGST Act, imposing tax liability, penalty, and interest for the period 2017-18, is… Read More »
Denial of ITC for Mismatch Without Opportunity of Hearing Set Aside; Validity of Limitation Extension Notifications to be Decided by Supreme Court. Issue: Whether an Input Tax Credit (ITC) denial order based on a mismatch in returns can be upheld if the assessee was not served with the Show Cause Notice (SCN) and/or not afforded… Read More »
Ex-parte Order Set Aside Due to Non-Consideration of Medical Adjournment Request. Issue: Whether a demand order passed by the GST department should be set aside if it was issued without considering a legitimate request for adjournment based on the proprietor’s serious medical condition (brain stroke), even when supported by medical documents. Facts: The assessee challenged… Read More »
Refund of Cess on Coal Used for Exported Goods (IGST Paid) Allowed. Issue: Whether an exporter who purchases coal on payment of Compensation Cess, uses it to manufacture goods, exports those goods on payment of IGST (which is subsequently refunded as a zero-rated supply), is entitled to a refund of the unutilized Input Tax Credit… Read More »