Category Archives: GST

Transitional Credit Rejection Quashed Due to Failure by Revenue Authorities to Cross-Verify Returns Issue Whether a final assessment order confirming the denial of transitional input tax credit claimed via Form GST TRAN-01 is legally sustainable if the tax authority fails to cross-verify the taxpayer’s closing stock assertions against subsequent statutory filings like GSTR-1, GSTR-3B, GSTR-9,… Read More »

GSTAT Holds Power to Rectify Final Orders to Correct Computation Errors Apparent on Record Issue Whether the Goods and Services Tax Appellate Tribunal (GSTAT) can invoke its statutory rectification powers to amend a final order and correct a calculation mistake regarding anti-profiteering benefits when the mathematical error is apparent on the face of the record.… Read More »

Provisional Bank Attachment Quashed Subject to Taxpayer Depositing One Point Five Crore Rupees Fixed Deposit Issue Whether a provisional bank account attachment order issued under Section 83 of the CGST Act, 2017 can be lifted or quashed by the High Court prior to formal tax crystallization, subject to the petitioner furnishing a financial security to… Read More »

Consolidated GST Show Cause Notices Covering Multiple Financial Years are Statutorily Valid and Enforceable Issue Whether the revenue department can legally issue a single consolidated Show Cause Notice (SCN) under Sections 73 or 74 of the CGST Act covering multiple tax periods or financial years, and how the statutory limitation periods apply to such clubbed… Read More »

Composite GST Order Must Be Split to Allow Distinct Appeals for Company and Managing Director Issue Whether a single, composite adjudication order and demand notice (Form GST DRC-07) issued jointly against a company and its unregistered Managing Director is legally sustainable, and whether the department must issue separate demand notices to facilitate their independent statutory… Read More »

Ex Parte GST Demand Quashed as Failure to Provide Personal Hearing Violates Natural Justice Issue Whether a Goods and Services Tax (GST) demand order and its subsequent rectification can be legally sustained when the Assessing Officer fails to provide the taxpayer with a mandatory personal hearing despite an explicit statutory request made in the written… Read More »

Proper Officer Holds Valid Jurisdiction to Initiate Post-Audit Adjudication and Demand Tax Arrears Issue Whether the State Taxes Officer (STO) possesses valid statutory jurisdiction to initiate recovery adjudication under Section 73 following the conclusion of an audit under Section 65, and whether an ex parte demand order violates the principles of natural justice when the… Read More »

Cryptic ITC Refund Rejections and Premature Recovery Notices Quashed and Remanded for Fresh Adjudication Issue Whether the tax department can legally reject an Input Tax Credit (ITC) refund claim for zero-rated research and development services, or issue recovery notices for past refunds under Section 73, without passing a reasoned speaking order or considering the taxpayer’s… Read More »

GST Registration Cancelled for Non-Filing Shall Be Restored Upon Complete Payment of Outstanding Dues Issue Whether a GST registration cancelled under Section 29(2)(c) for a continuous six-month failure to file returns can be legally restored by the Proper Officer under the proviso to Rule 22(4) if the taxpayer is ready to file all pending returns… Read More »

Cryptic GST Cancellation Order Set Aside Due to Vague Show Cause Notice and Lack of Specific Reasons Issue Whether a GST registration cancellation order is legally sustainable when it is passed through a non-speaking, cryptic order following a vague Show Cause Notice (SCN) that fails to specify the exact continuous six-month period of tax return… Read More »