Defective SCN and No Hearing Vitiate GST Cancellation; HC Quashes Non-Speaking Order. Issue Whether a GST registration cancellation order is legally valid if it is non-speaking (unreasoned), is preceded by a defective Show Cause Notice (SCN) that fails to name the proper officer or set a hearing date, and is passed without affording a personal… Read More »
Retrospective GST Cancellation Invalid if Not Proposed in SCN, and Non-filing of Some Returns Does Not Justify It. Issue Whether a GST registration can be cancelled with retrospective effect (May 2019) when the Show Cause Notice (SCN) did not propose such a retrospective action, and whether non-filing of some returns can be a ground to… Read More »
Blocking ITC in excess of the available ECL balance is illegal and ultra vires Rule 86A. Issue Can the GST department, under Rule 86A, block an amount of Input Tax Credit (ITC) that is more than the credit balance actually “available in” the taxpayer’s Electronic Credit Ledger (ECL) at the time the order is passed?… Read More »
Rule 86A Cannot Be Used to Block Credit When ECL Balance is ‘Nil’. Issue Whether the GST department has the jurisdiction under Rule 86A to issue an order blocking Input Tax Credit (ITC) when the actual balance of credit “available in” the taxpayer’s Electronic Credit Ledger (ECL) is ‘Nil’. Facts The GST department passed an… Read More »
Section 161 Rectification Does Not Apply to a Show-Cause Notice; Objections Must Be Raised in SCN Reply. Issue Can a taxpayer file an application under Section 161 of the CGST Act to rectify alleged “errors apparent on the record” (like valuation disputes or non-consideration of paid taxes) in a Show-Cause Notice (SCN)? Facts The petitioner… Read More »
National Financial Reporting Authority (NFRA) publishes an ‘Audit Practice Toolkit’ to enhance audit quality in India Publish Date: November 4, 2025 The National Financial Reporting Authority (NFRA) has commenced issuing audit practice toolkits with a focus on supporting the small and medium practitioners engaged in the audits. This initiative is part of NFRA’s systemic drive to… Read More »