Category Archives: GST

Fraudulent registration cancellation upheld; Writ jurisdiction denied due to false & contradictory pleas Issue Cancellation Validity: Whether the cancellation of GST registration for “M/s. Digital Storm” was valid given the allegations of fraud and suppression, or if it violated principles of natural justice due to vagueness and improper service. Condonation of Delay: Whether the Appellate… Read More »

Writ Court remands matter despite expiry of Appeal limitation; 10% pre-deposit ordered Issue Whether the High Court can exercise its writ jurisdiction to remand a matter for fresh adjudication when the petitioner failed to file a statutory appeal within the limitation period under Section 107, and whether such relief can be granted subject to a… Read More »

Order set aside as Notice uploaded only in ‘Additional Notices’ tab; Personal Hearing mandatory Issue Whether an adjudication order passed under Section 73 (non-fraud demand) is valid if the Show Cause Notice (SCN) and the final order were served solely by uploading them to the “View Additional Notices and Orders” tab on the GST portal… Read More »

Writ petition against Show Cause Notice dismissed as premature; Adjudication must precede Writ Issue Whether a Writ Petition under Article 226 of the Constitution is maintainable against a Show Cause Notice (SCN) issued under Section 73 of the GST Act, or if the petitioner must first exhaust the alternative statutory remedy of participating in the… Read More »

Natural Justice plea fails if hearing opportunity ignored; Pre-deposit mandatory for stay despite Tribunal non-constitution I. Natural Justice in Second Round of Litigation Issue Whether an appellant can claim a violation of natural justice (lack of hearing) in a second round of litigation if they failed to appear for the hearing specifically directed by the… Read More »

Prior deposit of Rs. 2.01 Cr to be considered; Appeal to Tribunal allowed without further pre-deposit Issue Whether the Adjudicating and Appellate Authorities erred in confirming penalties for fraudulent ITC availment against the company and its directors without considering a substantial pre-notice deposit of Rs. 2.01 crore made during earlier registration restoration proceedings, and whether… Read More »

Demand quashed for ignoring reply & DRC-03 payment; Rectification rejection set aside Issue Natural Justice: Is an adjudication order valid if the authority confirms the demand without considering the taxpayer’s written reply and evidence of voluntary payment (DRC-03)? Rectification: Does the failure to consider a reply constitute a “mistake apparent from the record” under Section… Read More »

Delay condoned as Order uploaded in ‘Additional Notices’ tab; Taxpayers not expected to check wrong tab Issue Whether the delay in filing a statutory appeal under Section 107 should be condoned when the delay occurred because the Adjudication Order was uploaded by the Department under the “View Additional Notices And Orders” tab instead of the… Read More »

Proceedings against recipient without prior action against supplier for ITC mismatch impermissible; SCN Quashed Issue Whether the Department can initiate proceedings under Section 73 to reverse Input Tax Credit (ITC) from a bona fide purchasing dealer solely because the suppliers failed to upload returns or remit tax, without first invoking the discrepancy-matching mechanism and taking… Read More »

Supreme Court upholds refund of unutilized Compensation Cess ITC despite export on payment of IGST Issue Whether an assessee is entitled to a refund of unutilized Input Tax Credit (ITC) of Compensation Cess paid on inputs (coal), when the final goods are exported on payment of IGST (which is subsequently refunded), and the Department denies… Read More »