Monthly Archives: June 2025

SLP Dismissed: Denial of Cross-Examination Upheld When Evidence Corroborated and Appeal Remedy Available Issue: Whether the High Court was correct in upholding an adjudicating authority’s decision to deny cross-examination of certain witnesses when the order was detailed, discussed all evidence, and the witness statements were merely corroborative of undisputed documentary evidence on record, thereby making… Read More »

I. Demand Order Set Aside for Non-Consideration of Assessee’s Detailed Reply, Matter Remanded Issue: Whether a demand order passed under Section 73 of the Central Goods and Services Tax Act, 2017 (CGST Act), is valid if it fails to adequately consider the detailed reply filed by the assessee to the show cause notice (SCN), thereby… Read More »

I. Demand Order Passed Without Assessee’s Knowledge of SCN Due to Portal Suspension is Invalid, Remanded for Fresh Adjudication Issue: Whether a demand order passed under Section 73 of the Central Goods and Services Tax Act, 2017 (CGST Act), is valid if the assessee’s GST registration was cancelled prior to the issuance of the show… Read More »

I. Demand Order Without Opportunity to File Reply and Be Heard is Invalid, Remanded for Fresh Adjudication Issue: Whether a demand order passed under Section 73 of the Central Goods and Services Tax Act, 2017 (CGST Act), is valid if the assessee was not afforded an opportunity to file a reply to the show cause… Read More »

I. Writ Not Maintainable When Appealable Order Shows Due Consideration and Personal Hearing Issue: Whether a writ petition challenging a summary show cause notice and summary order passed under Section 73 of the Central Goods and Services Tax Act, 2017 (CGST Act), is maintainable on the ground that the assessee’s reply was not duly considered,… Read More »

I. Writ Remedy Not Available When Appealable Order Considered Reply and Granted Personal Hearing Issue: Whether a writ petition is maintainable against an order passed under Section 73 of the Central Goods and Services Tax Act, 2017 (CGST Act), when the assessee claims their reply was not considered and no personal hearing was granted, but… Read More »

Refund Withholding Unjustified in Absence of Pending Appeal or Review Against Appellate Authority’s Order Issue: Whether the tax department can indefinitely withhold a refund claim, which has been allowed by the Appellate Authority, merely based on its own internal “opinion” under Section 54(11) of the Central Goods and Services Tax Act, 2017, when no appeal… Read More »

SLP Dismissed: Flavoured Milk Classification Under Tariff Heading No. 0409 9990 Upheld Issue: Whether flavoured milk should be classified and taxed under Tariff Heading No. 0409 9990 (milk and cream, concentrated or containing added sugar or other sweetening matter) or Tariff Heading No. 2202 9930 (other non-alcoholic beverages). Facts: The assessee filed a Special Leave… Read More »