GST input tax credit on closing stock from UPVAT is denied if the goods were not sold under UPVAT before GST introduction. Issue: Whether an assessee, a registered dealer under the UP VAT Act, is entitled to claim Input Tax Credit (ITC) under Section 140 of the Central Goods and Services Tax Act, 2017 (CGST… Read More »
Writ petition against Commissioner’s order withdrawn for appeal to GST Appellate Tribunal. Issue: Whether an assessee should be granted permission by a High Court to withdraw a writ petition challenging an order, in order to enable them to avail the statutory remedy of appeal before the Goods and Services Tax Appellate Tribunal (GSTAT). Facts: The… Read More »
GST SCN and order against a deceased person are invalid; proceedings must be initiated against legal heirs with proper notice. Issue: Whether a show cause notice (SCN) and a subsequent ex parte order issued under Section 74 of the Uttar Pradesh Goods and Services Tax Act, 2017 (UPGST Act, 2017), are valid if they are… Read More »
Provisional attachment and assessment order invalid if the assessment order lacks the Assessing Officer’s signature and DIN. Issue: Whether an assessment order and consequent provisional attachment of immovable property are valid if the assessment order (Form GST DRC-07) lacks the signature of the Assessing Officer and does not mention the Document Identification Number (DIN), in… Read More »
Provisional attachment of a bank account under Section 83 is invalid without determined tax liability or material evidence of necessity to protect revenue. Issue: Whether the provisional attachment of an assessee’s bank account under Section 83 of the Central Goods and Services Tax Act, 2017 (CGST Act, 2017), is valid when no specific tax amount… Read More »
Ex parte GST order passed without proper SCN service or hearing is invalid, and the order itself is to be treated as notice for objections. Issue: Whether an ex parte order passed by the Assessing Officer (AO) under Section 74 of the Central Goods and Services Tax Act, 2017 (CGST Act, 2017), fastening tax liability,… Read More »
Writ petition challenging demand for excess ITC involving fraud is dismissed; appeal is the appropriate remedy for factual and legal analysis. Issue: Whether a writ petition challenging a demand for excess Input Tax Credit (ITC) under Section 74 of the Central Goods and Services Tax Act, 2017 (CGST Act, 2017), which involves allegations of fraud… Read More »
GST order demanding refund reversal is set aside for violating Section 73’s SCN requirement and lack of specific demand in initial communication. Issue: Whether a demand order fastening liability for alleged erroneous Integrated Goods and Services Tax (IGST) refunds is valid if it is passed without issuing a proper show cause notice (SCN) under Section… Read More »
Opportunity to appeal granted for excess ITC demand despite limitation, as assessee claimed non-receipt of SCN. Issue: When a demand for excess Input Tax Credit (ITC) has been raised against an assessee via an impugned order, and the assessee claims they never received the Show Cause Notice (SCN) and only learned of the SCN and… Read More »
Retrospective GST registration cancellation is modified to the assessee’s requested date if the cancellation was initiated by the assessee and no notice was issued for the retrospective effect. Issue: Whether a GST registration, for which the assessee itself had applied for cancellation, can be cancelled retrospectively by the authorities on the ground of non-filing of… Read More »