Audit under section 65 can be conducted even after anti-evasion action and demand raising. Summary in Key Points: Issue: Whether a GST audit under Section 65 can be conducted after the conclusion of anti-evasion proceedings under Section 73. Facts: The petitioner contended that conducting an audit under Section 65 after the completion of anti-evasion proceedings… Read More »
Revocation of GST registration cancellation was allowed due to the assessee’s willingness to pay outstanding dues. Summary in Key Points: Issue: Whether the GST registration cancellation can be revoked when the assessee is willing to pay all outstanding dues, including tax, interest, and penalty. Facts: The petitioner’s GST registration was cancelled due to non-filing of… Read More »
Revocation of GST registration cancellation was allowed due to the assessee’s willingness to pay outstanding dues. Summary in Key Points: Issue: Whether the delay in filing an application for revocation of GST registration cancellation can be condoned. Facts: The assessee’s GST registration was cancelled. They later filed an application for revocation of cancellation, but it… Read More »
Retrospective cancellation of GST registration requires specific reasons and cannot be mechanical. Summary in Key Points: Issue: Whether the revenue department can cancel GST registration retrospectively without providing reasons and specific notice about the possibility of such cancellation in the show cause notice. Facts: The revenue department cancelled the assessee’s GST registration retrospectively from July… Read More »
Retrospective cancellation of GST registration without a hearing was set aside and remanded for readjudication. Summary in Key Points: Issue: Whether the cancellation of the assessee’s GST registration with retrospective effect was valid when the assessee was not given an opportunity to be heard. Facts: The assessee’s registration was initially cancelled for failure to update… Read More »
Order reversing 1% of ITC under Rule 86B without a personal hearing was set aside and remanded for reconsideration. This case involves the reversal of Input Tax Credit (ITC) under GST Rule 86B and the assessee’s right to natural justice. Here’s a breakdown: Summary in Key Points: Issue: Whether the revenue department was justified in… Read More »
HIGH COURT OF ORISSA Gobinda Chandra Behera v. Commissioner of CT and GST* Arindam Sinha and WP(C) No.171 of 2025 I.A. No.234 of 2025 JANUARY  7, 2025 Appellate Tribunal – Appeals to – Non-constitution of Tribunal – Interim relief – Assessee was aggrieved by order passed by first appellate authority – Assessee wanted to file appeal therefrom before Tribunal, however… Read More »
9 Imporant GST Case Laws 21.01.2025 Sr No Case Law Title Short Summary Citation Relevant Act Section 1 Directorate General of Goods and Services Tax Intelligence (HQS) v. Gameskraft Technologies (P.) Ltd. Supreme Court stayed proceedings on the taxability of online games, pending final hearing. CLICK HERE Central Goods and Services Tax Act, 2017 2… Read More »
GST Assessment Orders Set Aside for Lack of DIN: Procedural Lapse Invalidates Proceedings Summary in Key Points: Assessment Orders Challenged: The assessee challenged assessment orders for the period 2018-19 to 2020-21, citing various grounds, including the absence of the assessing officer’s signature and DIN (Document Identification Number) on the orders. DIN Requirement: The High Court… Read More »
Writ Petition Dismissed: Assessee Directed to Pursue Statutory Appeal Remedy Against Adjudication Order Summary in Key Points: Adjudication Order Challenged: The petitioner challenged an adjudication order passed under the CGST and IGST Acts through a writ petition. Statutory Remedy Available: The court highlighted the existence of a statutory appeal mechanism under Section 107 of the… Read More »