Month: November 2025

  Section 74 SCN quashed for lacking specific allegations of fraud or suppression of facts Issue Whether a Show Cause Notice (SCN) issued under Section 74 of the GST Act

Bona fide medical reasons justify remanding ex parte order despite failure to reply to SCN Issue Whether an ex parte adjudication order should be set aside and the matter remanded

Circular on deemed exports inapplicable to 100% EOUs claiming refund on actual zero-rated exports Issue Whether a 100% Export Oriented Undertaking (EOU) is entitled to a refund of unutilized Input

Ex parte order quashed as SCN uploaded to Additional Notices tab violated natural justice Issue Whether an adjudication order passed ex parte is valid when the Show Cause Notice (SCN)

Expired e-way bill due to driver illness warrants no confiscation without intent to evade tax Issue Whether goods and conveyance can be confiscated under Section 129 of the CGST Act

Masterminds of fake firms are taxable persons liable for penalties under GST Act Section 122 Issue Whether a director or partner, who is the actual beneficiary and mastermind behind non-existent