Time-Barred Appeal Under Section 107 Cannot Be Revived Through Writ Petition. Issue Can a High Court, in its writ jurisdiction, entertain a challenge to a GST order when the assessee has failed to file a statutory appeal within the absolute limitation period prescribed under Section 107 of the CGST Act? Facts The GST authorities passed… Read More »
Absence of Signature Doesn’t Invalidate GST Order; Appeal is the Proper Remedy. Issue Can a GST Order-in-Original be considered void and challenged through a writ petition solely because it lacks the physical signature of the issuing officer, especially when the accompanying summary in Form DRC-07 contains all the officer’s details? Facts An assessee received a… Read More »
Consolidated SCNs for Multiple Years Under GST Are Impermissible Title: Revenue Cannot Consolidate Multiple Financial Years in a Single Show Cause Notice; Such Clubbing is Without Jurisdiction and Constitutes a Judicial Overreach (Name of Court and Case typically mentioned in the full article) Issue: Whether a single, consolidated Show Cause Notice (SCN) or assessment order… Read More »
Refund Can’t Be Denied on Limitation Ground on Double Payment of GST (Petitioner vs. The State of West Bengal & Ors.) Issue: Whether a taxpayer who has inadvertently made a double payment of Goods and Services Tax (GST) on a single transaction can be denied a refund for the excess amount solely on the ground… Read More »
New GST Registration System from November 1: What Will Change for Small Businesses Issue: To curb the menace of Goods and Services Tax (GST) fraud, particularly the registration of fake companies for illegal Input Tax Credit (ITC), the GST Network (GSTN) is implementing a comprehensive new registration system with stringent verification protocols, which will significantly… Read More »
HC Permits Time-Barred Appeal, Citing Denial of Hearing and Natural Justice Violation. Issue Can a taxpayer, who was denied a personal hearing before the passing of an adverse Order-in-Original and subsequently missed the statutory appeal deadline, be granted an opportunity by a High Court in a writ petition to file the appeal beyond the limitation… Read More »
SC Upholds Assessment; Directs Assessee to Appeal Despite Claims of Illegible Documents. Issue Does the supply of illegible relied-upon documents (RUDs) by the tax department and the grant of fewer than three personal hearings constitute a violation of the principles of natural justice sufficient to invalidate an assessment order? Facts The petitioner-assessee challenged an assessment… Read More »
HC Permits Time-Barred Appeal, Citing Denial of Hearing and Natural Justice Violation. Issue Can a taxpayer, who was denied a personal hearing before the passing of an adverse Order-in-Original and subsequently missed the statutory appeal deadline, be granted an opportunity by a High Court in a writ petition to file the appeal beyond the limitation… Read More »
A provisional attachment notice is invalid if it fails to state the legal provision under which it is issued and the reasons for the attachment. Issue Is a provisional attachment of a bank account and receivables under Section 83 of the CGST Act legally valid if the notice for such attachment is issued without mentioning… Read More »
GST Demand Beyond Show-Cause Notice is a Violation of Law and Must Be Quashed. Issue Can a tax authority raise a final demand for tax, interest, and penalty in an assessment order that is higher than the amount originally proposed in the show-cause notice (SCN), without violating the principles of natural justice and the specific… Read More »