Monthly Archives: September 2025

An order passed after denying a requested adjournment is a natural justice violation. Issue Is an adjudication order legally valid if it is passed without considering the taxpayer’s request for an adjournment, thereby depriving them of an opportunity to file a reply and be properly heard? Facts The GST department issued a show-cause notice (SCN)… Read More »

A late fee for not filing GST returns is mandatory, even if the department does not issue a preliminary reminder notice in Form GSTR-3A. Issue Can the imposition of a mandatory late fee under Section 47 of the CGST Act, 2017, for the non-filing of an annual return be challenged on the procedural ground that… Read More »

Retrospective cancellation of a GST registration is invalid if it was not proposed in the show-cause notice. Issue Can a GST authority cancel a taxpayer’s registration with retrospective effect if the show-cause notice (SCN) that initiated the proceeding did not specifically state or propose that the cancellation would be from a past date? Facts The… Read More »

Registration cannot be cancelled retrospectively if the show-cause notice did not propose it. Issue Can a GST authority cancel a taxpayer’s registration with retrospective effect if the show-cause notice (SCN) that initiated the proceeding did not specifically state or propose that the cancellation would be from a past date? Facts The assessee had closed their… Read More »

The court directed the assessee to file a statutory appeal instead of a writ petition. Issue Should a High Court entertain a writ petition against an appealable adjudication order, which includes a dispute over Input Tax Credit (ITC), or should it direct the taxpayer to first exhaust the alternative and effective remedy of filing a… Read More »