Extension Granted for Reply to GST Show Cause Notice After Appeal is Withdrawal Issue: Whether an assessee, having unsuccessfully challenged a show cause notice in a writ petition and subsequently withdrawing an intra-court appeal, is entitled to an extension of time to respond to the show cause notice, and whether the time spent in litigation… Read More »
Show Cause Notice Challenge Dismissed: Adjudication to Determine Applicability of Advance Ruling and Tax Liability Issue: Whether a show cause notice should be quashed on the ground that it contradicts a prior Advance Ruling in favor of the assessee, or whether the matter should be adjudicated by the authorities to determine its validity and the… Read More »
Denial of Hearing Violates Natural Justice in GST Assessment Issue: Whether an assessment order passed under Section 73 of the State GST Act, without providing the assessee an opportunity for a hearing, is valid, and whether the subsequent dismissal of an appeal on limitation grounds cures the initial procedural defect. Facts: The assessee challenged an… Read More »
Adjudication Order Set Aside: Service of Notice on Cancelled GST Registration Invalid Summary in Key Points: Issue: Was the service of the show cause notice valid, given that the assessee’s GST registration had been cancelled retrospectively? Facts: The assessee’s GST registration was cancelled retrospectively. Subsequently, a show cause notice was issued electronically, leading to an… Read More »
GST Demand Set Aside: Lack of Proper Show Cause Notice and Denial of Personal Hearing Summary in Key Points: Issue: Was the tax demand valid when a proper show cause notice (SCN) was not issued, and the assessee was denied a personal hearing? Facts: The petitioner received a Summary of Show Cause Notice (Form GST… Read More »
Assessment Order Invalidated Due to Lack of Assessing Officer’s Signature Summary in Key Points: Issue: Is an assessment order valid if it lacks the signature of the Assessing Officer? Facts: The petitioner challenged an assessment order issued under the GST Act for the period 2020-21, arguing that it did not bear the Assessing Officer’s signature.… Read More »
Cancellation of Registration and Rejection of Appeal Quashed: Lack of Reasons and Opportunity of Hearing Summary in Key Points: Issue: Were the orders cancelling the petitioner’s registration and rejecting their appeal valid, given the lack of reasons, opportunity of hearing, and consideration of the petitioner’s submissions? Facts: The petitioner’s registration was cancelled retrospectively without providing… Read More »
ITC Denial Order Set Aside Due to Lack of Specific Reasons and Clause Reference Under Section 17(5) Summary in Key Points: Issue: Was the denial of Input Tax Credit (ITC) valid when the impugned order invoked Section 17(5) without specifying the relevant clauses or providing reasons? Facts: The assessee’s ITC claim was disallowed based on… Read More »
Challenge to Inter-State Supply Determination: Assessee Relegated to Appeal Remedy Summary in Key Points: Issue: Was the respondent authority’s determination of the assessee’s supplies as intra-state, and the consequent levy of CGST and SGST, correct? Facts: The assessee claimed their supplies were inter-state and subject to IGST, while the respondent authority treated them as intra-state,… Read More »
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