Daily Archives: December 3, 2025

Voluntary payment covers pre-deposit; bank attachment lifted while limitation challenge awaits Supreme Court verdict   Issue Pre-Deposit & Attachment: Whether a voluntary deposit made by the assessee can be treated as the mandatory pre-deposit for filing a statutory appeal, thereby warranting the lifting of a bank account attachment. Limitation Validity: Whether the Notifications extending the… Read More »

SCN in Additional Notices tab warrants remand; limitation extension validity awaits Supreme Court ruling Issue Natural Justice: Whether an adjudication order passed ex parte is valid when the Show Cause Notice (SCN) was uploaded to the “Additional Notices” tab, resulting in the petitioner missing the notice and the hearing. Limitation Validity: Whether the Notifications extending… Read More »

Adjudication order quashed as hearing notice lacked date, time, and venue details violating Section 75(4) Issue Whether an adjudication order is valid under Section 75(4) of the CGST Act when the Show Cause Notice (SCN) failed to specify the date, time, and venue for a personal hearing, despite the assessee failing to file a reply.… Read More »

Consultant negligence leads to remand on costs; limitation challenge awaits Supreme Court verdict Issue Natural Justice: Whether an adjudication order passed ex parte due to the negligence of a GST consultant (who failed to check the notice) should be set aside to allow the assessee a hearing. Validity of Extension: Whether the Notifications extending the… Read More »

Ex-parte GST order set aside on heavy costs; Limitation challenge linked to SC outcome Issue Natural Justice: Whether an adjudication order passed ex parte (without a reply or hearing) should be set aside to allow the assessee a chance to defend on merits, despite previous non-compliance. Limitation Validity: Whether the Notifications extending the time limit… Read More »