Uploading a show cause notice solely on the GST portal after registration cancellation is invalid. Issue Whether uploading a Show Cause Notice (SCN) for tax determination exclusively on the GST portal constitutes valid legal service under Section 169 of the CGST Act once a taxpayer’s registration has already been cancelled, and whether an order passed… Read More »
Writ petition is dismissed as newly functional GSTAT portal provides alternative statutory appeal remedy. Issue Whether a writ petition challenging a first appellate tax order can be entertained by the High Court when the Goods and Services Tax Appellate Tribunal (GSTAT) has been made functional during the pendency of the petition, and what conditions apply… Read More »
The Outer Sixty-Day Limitation for Filing a GST Advance Ruling Appeal Is Strictly Enforceable but Fully Condonable Within the Extended Statutory Window Issue Whether an appeal filed by the Revenue before the Appellate Authority for Advance Ruling (AAAR) within 56 days of the initial order is maintainable, and whether the appellate authority can validly condone… Read More »
Writ Court Restores Statutory Appeal Remedy on Merits Conditional Upon Additional Pre-Deposit Execution Issue Whether a taxpayer who failed to reply to a Show Cause Notice and suffered a rejection of their rectification application can be permitted to pursue a statutory appeal under Section 107 of the CGST Act beyond the limitation period, and how… Read More »
Tax Notices Sent to an Accountant’s Registered Contact Details Constitute Valid Communication and Binding Service Issue Whether a statutory Show Cause Notice uploaded on the GST portal and communicated via the registered email and mobile number can be deemed invalid or violative of natural justice on the sole plea that the contact details belonged to… Read More »
GST Notices Issued to a Dissolved Amalgamating Company Post-Merger Are Void Ab Initio Issue Whether the Revenue department can validly initiate or continue recovery proceedings under Section 74 of the CGST Act by issuing a Show Cause Notice and a consequential demand order in the name of an amalgamating company that has legally ceased to… Read More »
A Show Cause Notice Issuing Demands Contrary To A Finalized Advance Ruling Is Bad In Law Issue Whether a tax authority can validly issue a demand Show Cause Notice under Section 73 of the CGST Act when the underlying tax liability has already been conclusively decided in favor of the taxpayer by a finalized Advance… Read More »
A Show Cause Notice Issuing Demands Contrary To A Finalized Advance Ruling Is Bad In Law Issue Whether a tax authority can validly issue a demand Show Cause Notice under Section 73 of the CGST Act when the underlying tax liability has already been conclusively decided in favor of the taxpayer by a finalized Advance… Read More »
Omission of Rule 96(10) Without a Saving Clause Extinguishes Ongoing IGST Refund Recovery Proceedings Issue Whether recovery proceedings and demand orders initiated under Section 74 for the alleged violation of Rule 96(10) of the CGST Rules can legally survive after the said rule has been omitted by Notification No. 20/2024 without a saving clause, and… Read More »
Physical Submission of GST Revocation Applications Is Permitted for Consideration Where Portal Deadlines Block Online Filing Issue Whether a petitioner can be permitted to submit a physical or manual application for revocation of their GST registration cancellation when the online GST portal dynamically blocks the submission due to the expiry of the prescribed statutory timeline.… Read More »