Cancellation of GST Registration Upheld: Non-Conduct of Business from Declared Premises Valid Ground Issue Whether the High Court should interfere with the concurrent findings of the Proper Officer and the Appellate Authority cancelling a GST registration on the ground that the assessee was not conducting business from the declared place of business, especially when documentary… Read More »
Blocking of Electronic Credit Ledger Quashed for Lack of Hearing; SMS Intimation Invalid Issue Whether the GST Department can block a taxpayer’s Electronic Credit Ledger (ECL) without providing a pre-decisional hearing, without recording independent reasons to believe that credit was fraudulently availed, and by communicating the action solely through a text message. Facts The Action:… Read More »
Adjudication Quashed for Ignoring Explanation on Credit Note Adjustment; Revenue Neutrality Noted Issue Whether a GST adjudication order confirming a demand for Input Tax Credit (ITC) mismatch (GSTR-3B vs GSTR-2A) is sustainable if the Proper Officer fails to consider the petitioner’s specific explanation that the credit notes from suppliers were adjusted by increasing output tax… Read More »
Delhi HC to Decide if State GST Officers are Bound by CBIC Monetary Limits for Central Tax Demands The Delhi High Court has taken up a critical jurisdictional issue in the case of Hindustan Construction Company Limited vs. Union of India and Others. The court is examining whether a State GST (DGST) officer adjudicating… Read More »
High Court Restores Time-Barred Appeals for “Ends of Justice”; Imposes ₹75 Lakh Deposit Condition Issue Whether the High Court can exercise its extraordinary jurisdiction under Article 226 to restore statutory appeals that were dismissed by the Appellate Authority on the ground of delay (limitation), specifically when the Appellate Authority has no power to condone delay… Read More »
Supreme Court Restores Appeals; Pre-Deposit via Electronic Credit Ledger (ECL) Allowed Pending Final Decision Issue Validity of Payment Mode: Whether the mandatory pre-deposit of 10% of the disputed tax liability required for filing an appeal under Section 107(6) of the CGST Act can be paid by debiting the Electronic Credit Ledger (ECL) (i.e., using Input… Read More »
Ex-Parte Order Quashed Due to Accountant’s Negligence; Validity of Limitation Extension Sub-Judice Issue Whether an ex-parte adjudication order is valid when the taxpayer failed to reply to the Show Cause Notice (SCN) because their accountant failed to inform them, and whether the challenge to the extended limitation period (under Notifications 9/2023-CT & 56/2023-CT) can be… Read More »
Writ Petition Not Maintainable in Fraudulent ITC Cases; Statutory Appeal is the Only Remedy Issue Whether a High Court should entertain a writ petition under Article 226 to adjudicate a GST case involving allegations of a massive fraudulent Input Tax Credit (ITC) ring, complex financial transactions, and non-existent suppliers, or if the petitioner must be… Read More »
Remand to Reclassify Section 74 Orders as Section 73 Notices; Fresh Adjudication Ordered Issue Whether adjudication orders passed under Section 74 (fraud/suppression) are sustainable when the assessee contends that the non-payment of tax was not due to fraud or willful misstatement, necessitating proceedings under Section 73 (non-fraud), and whether the matter should be remanded for… Read More »
Section 74 Proceedings Quashed: Specific Allegation of Fraud in SCN is Mandatory Issue Whether the extended period of limitation under Section 74 of the CGST Act can be validly invoked when the Show Cause Notice (SCN) fails to explicitly charge the assessee with fraud, willful misstatement, or suppression of facts with the intent to evade… Read More »