Writ can not be filed by Supplier to Audit ITC Claim of Recipient if Payment not made to him Issue: Whether a writ of mandamus can be issued against tax authorities to take action against a third respondent for allegedly illegally claiming Input Tax Credit (ITC) without making payment, and whether an audit of the third… Read More »
Detention of Goods and Penalty Order Set Aside; No Intention to Evade Tax Found Issue: Whether the detention of goods and the imposition of a penalty under Section 129 of the GST Act are valid when the quantity and weight of the goods match the invoices, and the inspecting authority conducted a “roving inquiry” beyond… Read More »
Provisional Attachment Under Section 83 Expires After One Year; Fresh Attachment on Same Facts Not Permitted Issue: Whether a fresh order of provisional attachment under Section 83(1) of the CGST Act can be issued on the same set of facts after the expiry of the one-year period from the initial provisional attachment order. Facts: The… Read More »
GST Demand Order Set Aside for Lack of Proper Service and Opportunity to Respond; Matter Remanded with Condition of 25% Deposit Issue: Whether a GST demand order is valid when the show cause notices and the order were not properly served on the assessee and the assessee was unaware of the proceedings. Facts: The allegation… Read More »
GST Demand Order Set Aside for Denial of Personal Hearing; Violation of Natural Justice Issue: Whether a GST demand order is valid when the adjudicating authority failed to consider the assessee’s request for a personal hearing. Facts: The assessee challenged a demand order, arguing that their request for a personal hearing was not considered. The… Read More »
GST Demand Order Set Aside for Lack of Opportunity to Submit Documents; Matter Remanded Issue: Whether a GST demand order is valid when the assessee was not given a fair opportunity to submit required documents to address discrepancies in their returns. Facts: The petitioner, a manufacturer of automobile components, filed returns and paid taxes for… Read More »
GST Audit Completed Within Time Limit; Limitation Argument Rejected Issue: Whether a GST audit conducted under Section 65 of the GST Act was completed within the stipulated time frame. Facts: The petitioner-assessee was subjected to an audit under Section 65 of the GST Act for the period 2017-18 to 2021-22. The audit was proposed to… Read More »
Delay in Applying for Revocation of GST Registration Cancellation Condoned; Application to be Considered Issue: Whether the delay in filing an application for revocation of cancellation of GST registration can be condoned, and under what conditions. Facts: The assessee’s GST registration was cancelled. The assessee filed an application for revocation of the cancellation, but there… Read More »
Registration can be revoked if the taxpayer files pending returns and pays taxes. Opportunity Granted for Revocation of GST Registration Cancellation Upon Filing of Returns and Payment of Dues Issue: Whether an assessee can be allowed to apply for revocation of cancellation of their GST registration after the registration has been cancelled for non-filing of… Read More »
IGST Refund Allowed Despite PAN Mismatch in Shipping Bill and GST Returns Due to Technical Glitch Issue: Whether an exporter is entitled to an IGST refund when the refund is denied due to a technical glitch in the ICEGATE system, which failed to reflect a correction in the shipping bill despite an amendment made under… Read More »