GST SCN upload on portal is insufficient service; order set aside and remanded for fresh notice and speaking order. Issue: Whether merely uploading a summary show cause notice (SCN) on the GST portal constitutes sufficient service, or if other modes of communication (like registered post with acknowledgment) are also required, such that failure to adhere… Read More »
Coercive action on GST demand stayed due to pending Supreme Court challenge on limitation extension notification and non-issuance of full SCN. Issue: Whether coercive action arising from a Summary Show Cause Notice (SSCN) and a subsequent order should be stayed, when the SSCN relies on Notification No. 56/2023-CT, dated December 28, 2023 (extending limitation period… Read More »
Supreme Court stays High Court order quashing a TRU circular on polypropylene bag classification, pending a decision on TRU’s authority to issue clarifications. Issue: Whether a Circular issued by the Tax Research Unit (TRU) of the Central Board of Indirect Taxes and Customs (CBIC), clarifying the classification of goods (specifically polypropylene woven and non-woven bags… Read More »
Writ petition challenging a Section 74 GST order on royalty tax is dismissed due to the availability of an alternate appeal remedy, directing the assessee to file an appeal. Issue: Whether a writ petition directly challenging an Order-in-Original passed under Section 74 of the Central Goods and Services Tax Act, 2017 (CGST Act, 2017), which… Read More »
I. Writ petition against GST demand order is dismissed as assessee received multiple hearing opportunities and an appeal is available. II. Challenge to GST limitation extension notification is stayed pending Supreme Court’s decision. I. Writ Petition Against GST Demand Order Dismissed; Assessee Directed to Avail Appellate Remedy After Multiple Hearings. Issue: Whether a writ petition… Read More »
I. GST demand order set aside due to miscommunication and lack of portal access for assessee with retrospectively cancelled GST registration, remanding for fresh adjudication after providing portal access. II. Challenge to GST limitation extension notifications is stayed pending Supreme Court’s decision. I. GST Demand Order Set Aside Due to Miscommunication and Lack of Portal… Read More »
I. GST Demand Order Set Aside and Remanded for Fresh Adjudication Due to Lack of Opportunity to File Reply and Be Heard. II. Challenge to GST Limitation Extension Notification is Stayed Pending Supreme Court’s Decision. I. GST Demand Order Set Aside and Remanded for Fresh Adjudication Due to Lack of Opportunity to File Reply and… Read More »
I. GST demand order set aside and remanded for fresh adjudication due to non-consideration of reply and denied personal hearing. II. Challenge to GST limitation extension notification is stayed pending Supreme Court’s decision. I. GST Demand Order Set Aside and Remanded Due to Non-Consideration of Reply and Denied Personal Hearing. Issue: Whether a GST demand… Read More »
I. GST demand order set aside and remanded for fresh adjudication due to denial of opportunity to reply to SCN and be heard. II. Challenge to GST limitation extension notifications is stayed pending Supreme Court’s decision. I. GST Demand Order Set Aside and Remanded Due to Denial of Opportunity to Reply to SCN and be… Read More »
I. Writ petition against GST demand order is dismissed as an appeal is pending and the reply was considered. II. Challenge to GST limitation extension notifications is stayed pending Supreme Court’s decision. I. GST Demand Order Not Subject to Writ Intervention When Appeal is Pending and Reply Was Considered. Issue: Whether a writ petition challenging… Read More »