SCN Uploaded in ‘Additional Notices’ Tab and Order Recording Non-Existent Reply Quashed. Issue Whether a GST adjudication order is sustainable when the Show Cause Notice (SCN) was uploaded solely under the “Additional Notices” tab (rendering it unnoticed), the reminder notice failed to offer a personal hearing, and the final order erroneously recorded that a reply… Read More »
Rejection of Appeal for Pre-Deposit Invalid After Authority Registered Appeal and Issued Hearing Notice Issue Whether an Appellate Authority can reject a GST appeal on the ground of non-compliance with the mandatory pre-deposit requirement after it has already accepted the manual appeal, assigned an appeal number, and issued a notice for a personal hearing. Facts… Read More »
SCN Uploaded Only Under “Additional Notices” Tab is Not Valid Service; Ex Parte Order Quashed Issue Whether the uploading of a Show Cause Notice (SCN) solely under the “View Additional Notices and Orders” tab on the GST portal, instead of the standard “Notices” tab, constitutes valid service/communication under the GST Act, and whether an ex… Read More »
SCN Quashed for Violation of Mandatory Three-Month Window under Section 73(2); Technical Glitches No Defense Issue Whether a Show Cause Notice (SCN) under Section 73 of the CGST Act is legally valid if it is adjudicated to have been served less than three months before the statutory deadline for passing the final order, specifically when… Read More »
Writ Jurisdiction Cannot Be Invoked When Assessee Fails to Attend Scheduled Hearings. Issue Whether a High Court should entertain a writ petition on the grounds of violation of natural justice (order passed without hearing) when the record shows that the petitioner was granted an opportunity for a personal hearing but failed to avail it. Facts… Read More »
ITC Reversal Mandatory for Mutual Fund Transactions; Treated as Exempt Supply. Issue Whether the activity of investing surplus funds in mutual funds (subscription and redemption) requires a registered person to reverse a proportionate amount of Input Tax Credit (ITC) on common goods and services, by treating such transactions as “exempt supplies” under the GST Act.… Read More »
ITC Reversal Under 180-Day Rule Not Applicable to Imports; IGST Paid at Customs Suffices. Issue Whether the condition under the second proviso to Section 16(2) of the CGST Act—which mandates the reversal of Input Tax Credit (ITC) if the recipient fails to pay the supplier within 180 days—applies to the import of goods, where IGST… Read More »
HC Orders Expeditious Disposal of Refund Claims; Statutory Timelines Must Be Adhered To. Issue Whether the GST department can keep refund applications pending indefinitely by issuing deficiency memos after the prescribed statutory time limit (15 days), or if they are legally bound to process revised applications expeditiously to prevent adverse financial impact on the taxpayer.… Read More »
Delhi HC Allows Forensic Examination of Lawyer’s CPU in GST Probe Case Summary This order addresses an application filed by the GST Department seeking directions to conduct a complete forensic examination (“parsing”) of the hard drives from a CPU seized from the Petitioner, Mr. Puneet Batra, an advocate. The investigation centers on M/s Martkarma Technologies… Read More »
HC Sets Aside Excessive Penalty Beyond SCN Amount; Remands for Fresh Adjudication Issue Whether an adjudicating authority can impose a penalty in the final order that exceeds the amount proposed in the Show Cause Notice (SCN) or the tax determined, and whether such an order violates the mandatory provisions of Section 75(7) of the CGST… Read More »