Category Archives: GST

Writ Petition Dismissed Despite Adjudicating Authority’s Failure to Follow Court’s Directions; Petitioner Relegated to Appeal for Factual Adjudication Issue Whether a writ petition is maintainable against an adjudication order that was passed without adhering to specific directions issued by the High Court in a previous writ petition, particularly the direction to take an independent decision… Read More »

Court Directs GST Department to Formulate SOP Amidst Procedural Inconsistencies Issue Whether a demand order is valid if procedural prerequisites, such as pre-notice consultation and proper uploading of the Show Cause Notice (SCN), are not followed by the tax authorities? What is the legal standing of a demand order that is manually signed within the… Read More »

Input Tax Credit is not available if the value of inputs does not form part of the value of the taxable outward supply, even if IGST was paid on import. Issue Whether an Indian service provider (the applicant) is eligible to claim Input Tax Credit (ITC) on the Integrated Goods and Services Tax (IGST) paid… Read More »

Why Simplified Business Compliance is Crucial for New India’s Growth Story India’s economic ascent is a global phenomenon, driven by a vibrant startup ecosystem and the resilience of its MSMEs (Micro, Small, and Medium Enterprises). However, the true engine of this growth story isn’t just a great idea—it’s the ability to execute it without being… Read More »

A summary notice in Form DRC-01 cannot replace a formal show cause notice under Section 73(1), and an order passed without a hearing violates natural justice. Issue Whether the issuance of a summary of a show cause notice in Form GST DRC-01 is sufficient to initiate proceedings under Section 73 of the AGST Act, 2017,… Read More »

An adjudication order passed without considering the assessee’s reply or providing a proper hearing is a violation of natural justice and will be set aside. Issue Whether a demand order issued under Section 73 of the CGST/DGST Act is sustainable if it is passed without adequately considering the assessee’s reply to the show cause notice… Read More »