Meaning of Month in GST Clarified : Time-Barred Show Cause Notice Quashed under GST Act Issue: Whether a show cause notice issued under Section 73 of the CGST Act is valid if it is issued beyond the prescribed time limit. Facts: The petitioner received a show cause notice for assessment year 2020-21 on November 30,… Read More »
Sales as per Books Mismatched with GSTR-3B returns: GST Assessment Orders Set Aside for Non-Consideration of Crucial Evidence; Matter Remanded Issue: Whether the assessment orders passed under the GST Act are valid when the assessing authority failed to consider crucial evidence and break-up figures submitted by the assessee, thereby potentially affecting the tax liability. Facts:… Read More »
GST Assessment Order Set Aside for Lack of Proper Hearing; Matter Remanded back subject to deposit of 10% of disputed tax. Issue: Whether the assessment order passed under the GST Act is valid when the assessee was not granted a reasonable opportunity of hearing, thereby violating the principles of natural justice. Facts: The petitioner, a… Read More »
GST Demand Order Set Aside for Non-Consideration of Adjustment Request Issue: Whether a GST demand order is valid when it fails to address the assessee’s request for adjusting the demand against the available IGST balance. Facts: A show cause notice was issued to the assessee under Section 73 of the CGST Act for the period… Read More »
GST Refund Claim for Exports Rejected as Time-Barred ,Limitation period for refund runs from date of vessel’s departure. Issue: Whether a refund application for zero-rated granite exports was filed within the limitation period prescribed under Section 54 of the CGST Act. Facts: The assessee filed a refund application on March 21, 2024, for zero-rated granite… Read More »
GST Refund Application to be Processed on Merits Due to Exclusion of Time Period Issue: Whether a GST refund application, initially rejected for being time-barred, should be reconsidered in light of Notification No. 13/2022-Central Tax, which excludes the period from March 1, 2020, to February 28, 2022, for calculating the limitation period. Facts: The assessee’s… Read More »
Opportunity Granted for Revocation of GST Registration Cancellation Upon Payment of Dues Issue: Whether an assessee can be allowed to file an application for revocation of cancellation of GST registration after the cancellation order has been issued, and under what conditions. Facts: The petitioner’s GST registration was cancelled. The petitioner filed a writ petition seeking… Read More »
GST Registration Restored: Cancellation Based on Single Inspection Deemed Unjustified Issue: Whether the cancellation of GST registration based solely on a single inspection where no one was present at the registered place of business is valid, especially when the firm has been filing returns and conducting transactions. Facts: The petitioner’s GST registration was cancelled. The… Read More »
Input Tax Credit Allowed for AY 2019-20 Due to Amendment in Section 16(5) of GST Act Issue: Whether the disallowance of Input Tax Credit (ITC) for AY 2019-20 is valid considering the amendment to Section 16 of the GST Act, which inserted sub-section (5) regarding the time limit for claiming ITC. Facts: The assessee challenged… Read More »
Specially Designed Transformers for WOEG Not Exempt from GST Whether a specially designed transformer for Wind Operated Electricity Generators (WOEG) qualifies for GST exemption under Notification No. 1/2017-Central Tax(Rate). Facts: The appellant supplied specially designed transformers for WOEG, which perform the dual function of stepping down and stepping up voltage. An advance ruling was sought… Read More »