Category Archives: GST

GST registration suspension revoked upon assessee undertaking to comply with returns and payment; Competent Authority to restore number within seven days of application. Issue: When an assessee’s GST registration is suspended, and the case is identical to previous matters where restoration was directed, what are the appropriate directions to ensure prompt restoration of the registration,… Read More »

Supreme Court admits SLP challenging levy on extruded unfried snack pellets, despite issue not being raised before the adjudicating authority, due to High Court not entertaining the writ petition on grounds of circular violation. Issue: Whether a Special Leave Petition (SLP) is maintainable before the Supreme Court when a High Court has refused to entertain… Read More »

GST demand order exceeding SCN amount, including tax, interest, and penalty, is unsustainable under Section 75(7) and must be set aside and remanded. Issue: Whether a demand order passed under the Central Goods and Services Tax Act, 2017 (CGST Act, 2017), can confirm a demand for tax, interest, and penalty that is significantly in excess… Read More »

Writ petition challenging a single SCN for multiple years under Section 74 is dismissed as an efficacious alternate remedy (appeal) exists and the assessee did not challenge the SCN initially. Issue: Whether a writ petition challenging a show cause notice (SCN) and a subsequent final order issued under Section 74 of the Central Goods and… Read More »

I. Writ petition against GST demand order is dismissed as assessee’s reply was incomplete; appeal is the proper remedy. II. Challenge to GST limitation extension notifications is stayed pending Supreme Court’s decision. I. Writ Petition Against GST Demand Order Dismissed; Assessee Directed to Avail Appellate Remedy Due to Incomplete Reply. Issue: Whether a writ petition… Read More »

I. GST demand order set aside due to SCN upload in wrong portal tab, remanding for fresh adjudication. II. Challenge to GST limitation extension notification is stayed pending Supreme Court’s decision. I. GST Demand Order Set Aside Due to SCN Upload in Wrong Portal Tab. Issue: Whether a demand order passed under Section 73 of… Read More »

GST order quashed and remanded due to SCN upload in wrong portal tab, leading to denied hearing and appeal opportunity. Issue: Whether a demand order passed under Section 74 of the Central Goods and Services Tax Act, 2017 (CGST Act, 2017) should be quashed and the matter remanded, if the notice for hearing was improperly… Read More »

I. GST demand order set aside due to denied hearing opportunity after audit, remanding for fresh adjudication. II. Challenge to GST limitation extension notifications is stayed pending Supreme Court’s decision. I. GST Demand Order Set Aside Due to Denied Hearing Opportunity After Audit. Issue: Whether a GST demand order passed subsequent to an audit and… Read More »

I. Detailed GST demand order is not subject to writ interference if some demands were dropped after considering the reply; appeal is the proper remedy. II. Challenge to GST limitation extension notifications is stayed pending Supreme Court’s decision. I. Detailed GST Demand Order Passed After Considering Reply: Appeal is the Proper Remedy. Issue: Whether a… Read More »

I. Writ petition against GST demand order is dismissed as assessee received a hearing and an appeal is available, despite a faulty SCN reply due date. II. Challenge to GST limitation extension notifications is stayed pending Supreme Court’s decision. I. Writ Petition Against GST Demand Order Dismissed; Assessee Directed to Avail Appellate Remedy. Issue: Whether… Read More »