Orders cancelling GST registration without a hearing and reasons are invalid. Issue: Whether the Appellate Authority’s orders dismissing appeals against GST registration cancellations are valid when the original cancellation orders were passed without adhering to principles of natural justice and due process. Facts: The revenue challenged orders cancelling GST registrations, citing the lack of an… Read More »
Orders passed without considering evidence submitted by the taxpayer are set aside. Issue: Whether GST demand orders passed under Section 74 (involving fraud, misstatement, or suppression) are valid when the revenue authorities fail to consider the documentary evidence submitted by the assessee. Facts: The assessee submitted voluminous documents, including invoices, to demonstrate tax payments made… Read More »
An ex-parte demand order is invalid if the taxpayer already cancelled his registration; Matter Remanded Issue: Whether a GST assessment order is valid when the assessee was not served with a show cause notice and had no opportunity to participate in the proceedings, especially after the cancellation of their GST registration. Facts: The assessee’s GST… Read More »
GST demand order can be treated as a show cause notice when the assessee failed to respond to the original show cause notice on Payment of 25% Disputed Tax Issue: Whether a GST demand order can be treated as a show cause notice when the assessee failed to respond to the original show cause notice… Read More »
A summary of a show-cause notice cannot substitute a proper show-cause notice under Section 73. Issue: Whether a GST demand order passed under Section 73 is valid when there are procedural lapses, including the absence of a proper show cause notice, lack of authentication of documents, and denial of an opportunity of hearing. Facts: The… Read More »
GST Authorities must consider the taxpayer’s reply to a DRC-01A notice within the extended timeline. Issue: Whether a notice in Form GST DRC-01 issued before the expiry of the response time for Form GST DRC-01A is valid, and whether the assessee should be granted an opportunity to respond to the DRC-01A notice. Facts: The assessee… Read More »
Proceedings on GST Show Cause Notices Stayed Pending Final Disposal of Main Matter Issue: Whether proceedings on multiple show cause notices issued under the GST Act, demanding alleged short payment of tax, should be stayed pending the final disposal of a related main matter before the Supreme Court. Facts: Several taxpayers filed writ petitions in… Read More »
GST Refund Granted for Tax Paid on Notice Pay Recovery Issue: Whether the assessee is entitled to a refund of GST paid on notice pay recovery from employees, which was later clarified as not being taxable under GST law. Facts: The assessee deposited Rs. 45.14 lakhs as GST on notice pay recovery from employees who… Read More »
Registration can be revoked if returns were not filed for six months but have now been filed and taxes paid. Issue: Whether the cancellation of GST registration for non-filing of returns for a continuous period of six months can be revoked when the assessee claims to have filed the returns and paid the taxes, and… Read More »
Delay in Seeking Revocation of GST Registration Cancellation Condoned; Application to be Considered on Payment of Dues 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 following a show cause notice. The assessee expressed willingness… Read More »