Assessment Order Quashed for Skipping Mandatory Pre-SCN Intimation (Form DRC-01A) for Pre-2020 Period Issue Whether an assessment order passed under Section 73 of the GST Act is valid if the Proper Officer proceeded directly from the scrutiny of returns (Section 61) to the assessment order without issuing the mandatory pre-show cause notice intimation in Form… Read More »
Composite GST Notice for Multiple Years Invalid; Signature Defect Plea Rejected Validity of Digital Signature on Notices (Section 169) Whether a Show Cause Notice (SCN) and Adjudication Order issued electronically are invalid if they do not bear a physical or visible digital signature, even if they contain a Reference Number (RFN) and are communicated via… Read More »
Ex-Parte GST Order Quashed Due to Consultant’s Oversight & Portal Issues Issue Whether an ex-parte GST adjudication order is sustainable when the taxpayer failed to file a reply or attend the personal hearing due to an oversight by their previous consultant and lack of direct access to the GST portal, thereby denying them an effective… Read More »
Appellate Order Under GST Act Quashed for Lack of Reasoning; Remanded for Fresh Adjudication Issue Whether an appellate order passed under Section 107 of the GST Act is legally sustainable if it fails to record specific reasons for its conclusion, merely reiterating the adjudicating authority’s view without independently analyzing the petitioner’s defense regarding their status… Read More »
Recovery of Interest on Delayed Tax Payment Quashed for Failure to Issue Form GST DRC-01D Issue Whether the GST department can directly initiate recovery proceedings (such as attaching a bank account via Form GST DRC-13) for short payment of interest on delayed tax, without first following the mandatory procedure of issuing an intimation in Form… Read More »
Retrospective GST Registration Cancellation Invalid Without Specific Proposal in SCN Issue Validity of Retrospective Effect: Can a proper officer cancel a GST registration with retrospective effect if the Show Cause Notice (SCN) issued to the taxpayer only proposed cancellation simpliciter (from a prospective date) without specifically mentioning or proposing retrospective action? Natural Justice: Whether ignoring… Read More »
Remand of SEZ Refund Claims: HC Rebukes Revenue for Disregarding Binding Precedent Issue Binding Precedent: Can an Appellate Authority disregard a binding judgment of another High Court (specifically the Gujarat HC in Britannia Industries) solely because the Revenue has filed an appeal against it in the Supreme Court? Refund Eligibility: Whether an SEZ unit is… Read More »
Delhi HC Quashes “Mechanical” Cancellation of boAt’s GST Registration; Imposes Costs on Revenue Issue Whether a GST registration cancellation order is legally sustainable when it is passed without considering the taxpayer’s detailed reply and documents, without assigning reasons for retrospective effect, and where the Appellate Authority mechanically affirms such an unreasoned order. Facts Petitioner: MS… Read More »
Delhi HC to Decide if GST Refund Limitation is Directory & Validity of Late Deficiency Memos Issue The Delhi High Court has taken up two substantial questions of law that could redefine GST refund litigation: Limitation Period: Whether the two-year limitation period prescribed under Section 54(1) of the CGST Act is mandatory (an absolute deadline)… Read More »
No Coercive Action if Accused Cooperates in Fake ITC Probe (Harsh Wadhwani & Anr. v. Additional Director General, DGGI) Issue: Whether GST enforcement authorities can take coercive action (such as blocking the Electronic Credit Ledger (ECrL) or initiating arrest proceedings) against a taxpayer accused of claiming fake Input Tax Credit (ITC) if the accused demonstrates… Read More »