Show Cause Notice Quashed; if the revenue fails to procure samples for analysis. Issue: Whether a show cause notice alleging tax evasion in brick manufacturing should be quashed when the revenue failed to obtain samples for analysis and rejected the assessee’s request for analysis, claiming the assessee tendered doctored samples. Facts: The assessee was engaged… Read More »
GST Appeal Restored; Voluntary Pre-Deposit in Form GST DRC-03 instead of DRC 03A Valid Issue: Whether an assessee’s appeal can be rejected because the pre-deposit was made through Form GST DRC-03 instead of the newly introduced Form GST DRC-03A, especially when the payment was made voluntarily and the online facility for DRC-03A was not available… Read More »
Request for photocopies of non-relied upon document Denied; Adjudication Concluded; Assessee Allowed to Challenge Final Order Issue: Whether the petitioner-assessee is entitled to photocopies of non-relied upon documents, seized materials, and an opportunity to inspect original records to file an effective reply to a show cause notice, especially when the adjudication proceedings have already concluded.… Read More »
Deposit During Investigation Cannot Be Retained Without Adjudication; State GST Authority to Issue Show Cause Notice Issue: Whether an amount deposited by an assessee during an investigation can be retained by the authorities without proper appropriation through adjudication, and what are the appropriate procedures to be followed. Facts: The assessee deposited Rs. 15.49 crores during… Read More »
State GST SCN Stayed Pending DGGI Proceedings; No Coercive Action Parallel proceedings under CGST and SGST can be stayed if the same period is under investigation by DGGI. Issue: Whether a show cause notice (SCN) issued by the State GST authority under Section 73 of the CGST Act, 2017, should be stayed when the same… Read More »
GST Registration Revocation Allowed; Portal to Reopen for Payment of Dues Issue: Whether an assessee whose GST registration was cancelled should be allowed revocation and have the portal reopened for payment of outstanding dues. Facts: The assessee’s GST registration was cancelled. The assessee filed a writ petition stating that all revenue dues had been paid… Read More »
GST Registration can not be cancellled due to Temporary suspension of business Retrospective GST Registration Cancellation Quashed; Revocation Allowed Issue: Whether the retrospective cancellation of GST registration due to alleged non-existence at the registered address, and the subsequent rejection of the revocation application due to a pending penalty show cause notice, are valid under Section… Read More »
ITC Claim Remanded; Partial Deposit Required; Fresh Opportunity for Objections Issue: Whether an ITC claim rejected under Section 16(2) of the CGST Act, 2017, due to a mismatch between GSTR-3B and GSTR-2A returns, should be remanded for fresh adjudication, and what conditions should be imposed. Facts: The revenue rejected the assessee’s ITC claim under Section… Read More »
ITC Demand Remanded; Partial Deposit Required; Retrospective Amendment Considered Issue: Whether assessment orders and show cause notices uploaded on the GST portal, but allegedly not properly served via tender/RPAD, should be remanded for fresh adjudication, and how the retrospective amendment under Section 16(5) of the CGST Act impacts the demand. Facts: The assessee contended that… Read More »
ITC Claim Reinstated; Retrospective Amendment Requires Fresh Adjudication Issue: Whether an Input Tax Credit (ITC) claim, rejected due to a time limit violation under Section 16(4) of the CGST Act, 2017, should be reconsidered in light of the retrospective amendment inserting Section 16(5), which allows ITC claims for specified financial years through returns filed up… Read More »