Demand Order Against Deceased Proprietor Quashed; Proceedings Against Legal Heir Must Follow Due Process. Issue: Whether a demand order passed under Section 73(9) of the Central Goods and Services Tax Act, 2017 (CGST Act) is sustainable if it is issued in the name of a deceased proprietor and served through the GST portal (whose registration… Read More »
Demand Order Under Section 73(9) Set Aside for Denial of Personal Hearing, Remanded for Fresh Adjudication. Issue: Whether a demand order passed under Section 73(9) of the Central Goods and Services Tax Act, 2017 (CGST Act) / Delhi Goods and Services Tax Act, 2017 (DGST Act) (based on the context from previous similar questions), is… Read More »
GST Demand Exceeding SCN Amount Upheld When Discrepancies Not Explained and Documents Not Produced Issue: Whether an Assistant Commissioner can raise a demand significantly higher than the amount initially quantified in a show cause notice (SCN) issued under Section 73 of the CGST Act, if the SCN specifically pointed out discrepancies requiring explanation and document… Read More »
Writ Petition Against Section 74 Demand Dismissed: Fraudulent ITC Allegations Fall Squarely Under Section 74 Issue: Whether a High Court, in its writ jurisdiction, should intervene to quash a demand and penalty order issued under Section 74 of the CGST Act (involving fraud) for fraudulent ITC availment through fake firms, when the assessee’s challenge primarily… Read More »
Writ Petition Against Show Cause Notice Under Section 74 Dismissed as Premature Issue: Whether a High Court should entertain a writ petition to quash a show cause notice (SCN) issued under Section 74 of the CGST Act (involving fraud, misstatement, or suppression) at a preliminary stage, on the grounds that it was issued with a… Read More »
Service Tax Demand Order Quashed Due to Unexplained Delay in Adjudication Issue: Whether a Service Tax demand order passed under Section 73(1) of the Finance Act, 1994, invoking the extended period of limitation, can be sustained if the Adjudicating Authority fails to pass the order within the period prescribed by Section 73(4B)(b) (one year from… Read More »
Writ Petition Dismissed for Failure to Avail Statutory Appeal Remedy in Section 73 Demand Issue: Whether a writ petition should be entertained against an order raising a demand for tax or Input Tax Credit (ITC) under Section 73 of the CGST Act (not involving fraud), when a specific statutory appellate forum is available for grievance… Read More »
Opportunity of Hearing Granted for Section 73 Demand; Challenge to Notification on Limitation Period Awaits SC Verdict This response combines two distinct but related rulings concerning GST demand and limitation periods. I. Opportunity of Hearing Granted for Section 73 Demand Issue: Whether an order passed under Section 73 of the CGST Act (determination of tax… Read More »
Excess Stock Found During Search to Be Dealt Under Sections 73/74, Not Section 130 Issue: When excess stock is found during an inspection or search, should proceedings be initiated under Section 73/74 (determination of tax, interest, penalty) or under Section 130 (confiscation of goods or conveyances and levy of penalty)? Facts: An inspection/search was conducted… Read More »
Self-Contradictory Refund Direction for Closed Business: Amount to Be Paid Directly Issue: Whether a tax authority can direct a GST refund to be credited to an assessee’s Electronic Credit Ledger when the assessee has already closed down its business and its GST registration has been cancelled, rendering the credit ledger unusable for the assessee. Facts:… Read More »