GST Demand Order Set Aside: Denial of Access to Employee statements Requires Fresh Adjudication Summary in Key Points: Issue: Was the impugned order valid when it failed to consider the assessee’s grounds, denied access to employee statements, and relied heavily on another order without confronting the assessee with it? Facts: The petitioner-assessee challenged the order,… Read More »
GST Assessment Proceedings Quashed: Unsigned Orders Invalid Summary in Key Points: Issue: Were the assessment proceedings valid when the orders and notices lacked the signatures of the concerned officers? Facts: The impugned order, DRC-07 notices for tax periods 2017-18, 2018-19, and 2019-20, along with the show cause notice and DRC-01 notice issued by the Assistant… Read More »
GST Assessment Order Set Aside: Personal Hearing Denied, Matter Remanded Upon Deposit of 10% Disputed Tax Summary in Key Points: Issue: Was the assessment order valid when the petitioner’s request for a personal hearing to explain discrepancies was denied? Facts: The petitioner, involved in electrical transformer and converter works contracts, filed returns and paid taxes… Read More »
ITC Claim Upheld in GST, No Proceedings Under Section 73 After Accepting Explanation and issue of ASMT 12 Summary in Key Points: Issue: Could proceedings under Section 73 be initiated after the revenue accepted the assessee’s explanation regarding ITC eligibility? Facts: The petitioner, a hotel operator, filed GSTR 3B returns for FY 2017-18. The revenue,… Read More »
GST Tax Demand Set Aside due to Assessee hospitalized and seriously unwell, Remanded Back for Fresh Hearing Summary in Key Points: Issue: Was the petitioner denied a reasonable opportunity of being heard, justifying setting aside the demand order? Facts: The impugned order was passed pursuant to a demand-cum-show cause notice for penalty recovery. The petitioner… Read More »
GST Assessment Order Set Aside: Due to SCN uploaded only on the GST portal without physical service Summary in Key Points: Issue: Was the assessment order valid when the show cause notice was only uploaded to the GST portal, and the assessee was not given a hearing opportunity? Facts: For AY 2017-18, a show cause… Read More »
GST Assessment Order Quashed: DIN Number Mandatory Summary in Key Points: Issue: Was the assessment order valid when it lacked a Document Identification Number (DIN)? Facts: The petitioner challenged the assessment order, arguing, among other things, that it did not contain a DIN. Decision: Citing Supreme Court judgments and the CBIC circular, the court held… Read More »
IGST Refund Claim: Order Within Two Months, “Risky Exporter” Status to be Reviewed Summary in Key Points: Issue: Was the delay in processing the assessee’s IGST refund claim justified? Facts: The assessee’s IGST refund claim on exports, pending since June 2022 due to their classification as a “risky exporter,” had not been processed. Neither a… Read More »
GST Registration Cancellation: Revocation Application Permitted Upon Payment of Dues Summary in Key Points: Issue: Should the petitioner be allowed to apply for revocation of their GST registration, which was cancelled for non-filing of returns? Facts: The petitioner’s GST registration was cancelled due to non-filing of GST returns for six months. The petitioner expressed willingness… Read More »
GST Registration Cancellation Revoked On Payment of Dues : Delay in Revocation Application Condoned Summary in Key Points: Issue: Should the delay in filing the application for revocation of GST registration cancellation be condoned? Facts: The assessee’s registration was cancelled. There was a delay in filing the revocation application. The assessee expressed readiness to pay… Read More »