Monthly Archives: May 2025

Writ Petition Challenging GST Demand Based on Audit Memos Dismissed; Assessee Directed to Avail Appellate Remedy. Issue: Whether a writ petition challenging a demand order passed under Section 74 of the CGST Act (involving fraud, etc.), which arose from multiple audit memos and concerns late fees, wrongful ITC availment, or short payment of tax, should… Read More »

Writ Petition Challenging GST Demand for Fictitious Firms and Fraudulent ITC Dismissed; Assessee Directed to Appellate Remedy. Issue: Whether a writ petition challenging a demand-cum-show cause notice (SCN) and a subsequent Order-in-Original related to allegations of running fictitious firms and fraudulently availing Input Tax Credit (ITC) should be entertained on grounds of lack of jurisdiction… Read More »

Confiscation Order Under Section 130 Challenged: Returnable Notice Issued on Grounds of Delayed Forms, Incorrect Section Invocation, and New Reasons in Appellate Order. Issue: Whether an order of confiscation and penalty under Section 130 of the CGST Act is valid when the initial reason for detention was merely the non-production of bill and e-way bill… Read More »

Appellate Order Dismissing Appeal Ex-Parte Quashed for Natural Justice Violation; Matter Remanded. Issue: Whether an appellate order dismissing an appeal should be quashed if it is passed ex-parte (without notice to the assessee) on a date different from the last scheduled hearing date and lacks proper reasoning, thereby violating principles of natural justice. Facts: The… Read More »

Appeal Rejected for Lack of Condonation Application Set Aside; Assessee Allowed to Rectify Technical Defect. Issue: Whether an appeal filed beyond the initial 90-day limitation period but within the further 30-day condonable period under Section 107 of the CGST/Tamil Nadu GST Act, 2017, can be outright rejected by the Appellate Authority merely because the assessee… Read More »

Demand for Ineligible ITC Quashed: Authorities Failed to Consider Evidence of Physical Movement and Supplier’s Valid Registration. Issue: Whether a demand order denying Input Tax Credit (ITC) can be sustained solely on the ground that the supplier was found to be non-existent or non-operational subsequently to the supply, when the assessee provides evidence of actual… Read More »

GST Registration Cancellation Quashed for Defective SCN and Violation of Natural Justice; Remanded for Fresh Proceedings. Issue: Whether an order cancelling GST registration (and subsequent rejection of its revocation) is valid if the initial show cause notice (SCN) for cancellation lacks particulars, the assessee is denied a proper opportunity to be heard, and relied-upon documents… Read More »

Investment Management Fund Expenses: Factual Determination Needed, Writ Petition Not Maintainable (Appeal Available). Issue: Whether expenses incurred by an Investment Manager on behalf of a Fund, categorized as operational and establishment expenses, should be considered as part of the “investment management fee” (taxable as consideration for supply of services by the Investment Manager to the… Read More »

Stamp Duty Refund for Excess Payment: Rejection Order Set Aside for Lack of Reasoning. Issue: Whether an application for refund of excess stamp duty paid on the registration of a plot of land can be rejected by the revenue authorities in a cryptic manner, without assigning any reasons, especially when the payment resulted from a… Read More »