Demand Order Against Deceased Proprietor Invalid; SCN Must be Issued to Legal Representative Issue: Whether a show cause notice (SCN) and a subsequent demand order issued in the name of an assessee firm, after the death of its sole proprietor, are valid, or if it is a mandatory prerequisite that the SCN be issued to… Read More »
Ex-Parte Demand Order Upheld Against Writ Challenge: Assessee Failed to Respond Despite Reminders, Appeal is the Remedy Issue: Whether an ex-parte demand order, where the assessee claims unawareness of the show cause notice (SCN) due to its upload on the “Additional Notices Tab” and denial of a personal hearing, can be challenged through a writ… Read More »
Writ Petition Dismissed: Second SCN for Larger Fraudulent ITC Network Not Comparable to First SCN for Single Transaction; Appeal is the Remedy Issue: Whether an assessee can challenge a demand order in a writ petition, claiming that the same transaction was the subject of a previous show cause notice (SCN) which was successfully appealed, when… Read More »
Bail Upheld for Accused in ITC Fraud Case; No Misuse of Liberty, No Criminal Complaint Filed Despite Long Investigation Issue: Whether bail granted to a respondent accused of fraudulently availing Input Tax Credit (ITC) and claiming fraudulent IGST refunds should be upheld, given that the respondent had resigned from the accused companies before the GST… Read More »
Service Tax Exemption Denied: Centage Received by Petitioner for Outsourced Construction Services Deemed Taxable, Not Covered by Mega Exemption Issue: Whether a petitioner, who receives “centage” from the government for facilitating the construction of bridges and roads through third-party contractors, is providing direct construction services to the government for non-commercial use, thereby qualifying for exemption… Read More »
GST Assessment Quashed: Ex-Parte Order Based on Unaware Assessee and Demand Exceeding SCN Amount Issue: Whether an ex-parte assessment order creating a tax liability is valid when the assessee claims unawareness of the underlying notices (under Sections 61 and 73) due to lack of intimation, and the demand raised in the order exceeds the amount… Read More »
GST Registration Cancellation Allowed Post-Assessee’s Death: Legal Heir’s Application to be Considered Issue: Whether the Goods and Services Tax (GST) department is obligated to process and pass an order on an application for cancellation of GST registration filed by an assessee who subsequently passed away, upon a petition by the legal heir. Facts: The assessee… Read More »
Retrospective GST Registration Cancellation Invalid Due to Vague SCN; Cancellation Valid Only from SCN Date Issue: Whether a show cause notice (SCN) issued for retrospective cancellation of GST registration is valid if it vaguely alleges non-compliance of unspecified provisions of the GST Act and Rules, thereby preventing the assessee from filing a proper reply. If… Read More »
I. ITC Claim Remanded for Reconsideration in Light of Retrospective Amendment to Section 16(5) Issue: Whether a claim for Input Tax Credit (ITC) for March 2020, which was denied on the sole ground of being filed after the due date prescribed under Section 16(4) of the Central Goods and Services Tax Act, 2017 (CGST Act),… Read More »
ITC Denial for Non-Payment of GST by Supplier Upheld: Assessee Failed to Prove Supplier Deposited Tax Issue: Whether Input Tax Credit (ITC) can be denied to a recipient if the supplier has not actually paid the tax to the government, even if the recipient has made payments through banking channels, the goods were physically received,… Read More »