Interim Relief Granted in GST Appeal Due to Non-Constitution of Appellate Tribunal Summary in Key Points: Issue: What interim relief can be granted to an assessee who wishes to appeal an order but cannot do so because the Appellate Tribunal has not been constituted? Facts: The assessee was aggrieved by an order passed by the… Read More »
Petition dismissed as the assessee had not exhausted alternate remedies. Summary in Key Points: Issue: Whether a writ petition challenging a GST order can be entertained when the assessee has not exhausted the alternate remedy of appeal available under the GST Act. Facts: The assessee filed a writ petition directly in the High Court, challenging… Read More »
GST Assessment Order Set Aside as Show Cause Notice being uploaded under wrong tab on the GST portal Summary in Key Points: Issue: Whether a GST assessment order is valid when the show cause notice (SCN) was not properly served on the assessee, denying them an opportunity to respond and explain discrepancies. Facts: The assessee… Read More »
GST Demand Order Set Aside for Lack of Reasoning and Consideration of Assessee’s Response Summary in Key Points: Issue: Whether a GST demand order passed under Section 73 is valid when the tax authority fails to consider the assessee’s response to the show cause notice (SCN) and provide reasoning for its decision. Facts: The assessee… Read More »
GST Demand Order Set Aside for Being Based on a Quashed Show Cause Notice Summary in Key Points: Issue: Whether a GST demand order is valid when it is based on a previously quashed show cause notice (SCN). Facts: The revenue department issued an SCN and a subsequent demand order against the assessee. The assessee… Read More »
Cancellation of GST Registration Set Aside for Lack of Opportunity and Retrospective Effect Summary in Key Points: Issue 1: Whether the cancellation of the assessee’s GST registration was valid when the assessee was not given a reasonable opportunity to respond to the show cause notice (SCN). Issue 2: Whether the retrospective cancellation of the assessee’s… Read More »
Stay order on recovery proceedings based on Rule 96(10) pending further orders Summary in Key Points: Issue: Whether recovery proceedings based on Rule 96(10) of the CGST Rules can be stayed considering the Kerala High Court’s decision in Sance Laboratories (P.) Ltd. v. Union of India and the subsequent amendment to Rule 86(4B)(b). Facts: The… Read More »
Stay order on the operation of Circular No. 204/16/2023-GST, which levied tax on corporate guarantees. Summary in Key Points: Issue: Whether providing a corporate guarantee by a holding company to its subsidiary company constitutes a supply of services liable for GST. Facts: The revenue department issued a notice to the petitioner seeking information regarding corporate… Read More »
How to Get GST officers Details, Phone No etc The contact number for the GST Portal helpline is 0120-4888999. Additionally, the GST department has a toll-free number: 1800-103-4786. You can use these numbers to receive support with matters relating to: GST registration GST return filing GST payments Access to the GST Portal Other Resources: Email:… Read More »
GSTR 3B Last Date 24 January 2025 for Group A Filer (oct to December 2024) GSTR 3B filing Last date for oct to December 2024 is 24th January 2025 for following Registered persons whose principal place of business is in the States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh,… Read More »