Opportunity of hearing for tax liability and penalty mandated even after GST registration cancellation, with SCNs unserved. Issue: Whether demand orders imposing tax liability and penalty under Section 73 of the CGST/DGST Act, 2017, issued pursuant to show cause notices (SCNs) that were allegedly not served on a petitioner whose GST registration was already cancelled,… Read More »
Appellate orders set aside; matter remanded for fresh consideration of ITC claim with additional documents as per Ecom Gill decision. Issue: Whether an assessee, whose appeals against denial of Input Tax Credit (ITC) have been rejected, can be allowed to place additional documents and evidence before the appellate authority for reconsideration of their ITC claim,… Read More »
Interim stay on assessment order for 2019-2020, challenging Section 168A extension of limitation period. Issue: Whether an assessment order passed under Section 73 of the CGST/WBGST Act, 2017, for the period April 2019 to March 2020, on August 28, 2024, is time-barred, given that the due date for furnishing returns was extended only until March… Read More »
Rectification application pending for ITC demand, writ petition directed to hearing in rectification proceedings. Issue: When an assessee files a writ petition challenging a demand order for alleged excess Input Tax Credit (ITC) availment, and it is discovered during the writ proceedings that a rectification application under Section 161 of the CGST Act is already… Read More »
Writ petition challenging confiscation and penalty for stock shortage dismissed due to admitted discrepancies and payment without protest. Issue: Whether a writ petition is maintainable against a show cause notice and demand order for penalty and fine in lieu of confiscation due to stock shortage, where the assessee had admitted the discrepancy and paid the… Read More »
Technical glitch in e-way bill leading to wrong vehicle number not grounds for writ petition when alternate remedy exists. Issue: Whether a writ petition challenging a penalty imposed under Section 129(3) of the CGST/WBGST Act, 2017, due to a technical glitch in the e-way bill portal reflecting a wrong vehicle number after transshipment, should be… Read More »
Payment of penalty under protest for detained goods mandates issuance of Form GST MOV-09 for appeal purposes. Issue: Whether the tax authorities are obligated to issue an order in Form GST MOV-09, even after the assessee has paid the penalty under protest to secure the release of detained goods and conveyance, to enable the assessee… Read More »
Writ petition challenging assessment order dismissed due to availability of alternate appellate remedy, absent extraordinary circumstances. Issue: Whether a writ petition challenging an assessment order is maintainable when an appealable alternate remedy is available under the Central Goods and Services Tax Act, 2017/Uttar Pradesh Goods and Services Tax Act, 2017, and the assessee fails to… Read More »
Writ petition dismissed, assessee directed to avail appellate remedy for tax liability dispute due to non-submission of agreements. Issue: Whether a writ petition is maintainable when an assessee challenges a tax imposition order, claiming exemption, but failed to submit relevant agreements during the assessment, and an alternate appellate remedy is available under Section 107 of… Read More »
Demand raised under section 75(12) for self-assessed tax, where the tax was already included in returns, is not permissible. Issue: Can the tax authorities invoke Section 75(12) of the CGST/WBGST Act, 2017 to recover self-assessed tax that has already been included in the returns filed under Section 39, or must they initiate proceedings under Sections… Read More »