System Validation for Filing of Refund Applications on GST Portal for QRMP Taxpayers Jun 10th, 2025 1.In the month of May 2025, a system-level validation was deployed on the GST Portal to ensure adherence to the provisions outlined in Para 6 of Circular No. 125/44/2019-GST dated 18.11.2019. As per the said circular: “Any refund claim… Read More »
GST Demand Quashed: Extension of Limitation Period Under Section 168A Without GST Council Recommendation is Ultra Vires Issue: Whether Notification No. 56/2023-Central Tax, dated December 28, 2023, which extended the time limit for issuing orders under Section 73 of the Central Goods and Services Tax Act, 2017 (CGST Act), is legally valid if it was… Read More »
Pre-Arrest Bail Denied: Prima Facie Complicity in False Invoicing and Custodial Investigation Necessary Issue: Whether pre-arrest bail should be granted to a petitioner accused of trading on the basis of false invoices without actually supplying goods, where prima facie complicity is apparent, and custodial investigation is deemed necessary to unearth the truth. Facts: The instant… Read More »
Vehicle Detention Under Section 129 Invalid: No Movement of Goods, Only E-Way Bill Found Without Corresponding Supply Issue: Whether a vehicle can be detained and penalized under Section 129 of the Central Goods and Services Tax Act, 2017 (CGST Act), solely on the ground that its driver was in possession of an e-way bill without… Read More »
Demand Order Exceeding SCN Amount Quashed: Violation of Section 75(7) and Lack of Proper Hearing Issue: Whether a demand order passed under Section 73 of the Central Goods and Services Tax Act, 2017 (CGST Act), is valid if the demand raised in the order (tax, interest, and penalty) significantly exceeds the amount specified in the… Read More »
Demand Order Quashed: Summary SCN Not a Substitute for Proper Show Cause Notice Under Section 73(1) Issue: Whether a demand order passed under Section 73 of the Central Goods and Services Tax Act, 2017 (CGST Act), is valid if it is based solely on a “summary of show cause notice” (Form GST DRC-01) and passed… Read More »
Refund Withheld Unjustifiably: Department Cannot Retain Refund Approved by Appellate Authority Without Pending Appeal or Review Issue: Whether the Goods and Services Tax (GST) department can withhold the processing and sanction of a refund claim, which has been allowed by the Appellate Authority, merely based on its internal “opinion” that granting the refund would adversely… Read More »
Refund of Unutilized ITC: Department Directed to Process Refund Expeditiously Due to Delays in Acknowledgement and Disbursement Issue: Whether the Goods and Services Tax (GST) department can delay the processing of a refund of unutilized Input Tax Credit (ITC) by failing to issue an acknowledgment within 15 days (Rule 90) or failing to issue the… Read More »
GST Registration Suspension/Cancellation: State GST Department to Adjudicate SCN Within One Month After Assessee’s Reply on ITC Fraud Allegations Issue: Whether a State GST department must expeditiously adjudicate a show cause notice (SCN) for cancellation of registration and suspend its operation, particularly when the SCN is old, the assessee has repeatedly sought restoration, and the… Read More »
GST Registration Cancellation: Authority Can Drop Proceedings and Restore Registration if Assessee Complies with Return Filing and Payment Issue: Whether the concerned authority has the power and jurisdiction to drop cancellation proceedings and pass an order to restore GST registration (in Form GST REG-20) when the registration was cancelled solely for non-submission of returns for… Read More »