Category Archives: GST

Omission of proposed penalty in Form GST DRC-01 invalidates subsequent adjudication order and penalty confirmation. Issue Whether the revenue department can legally confirm a 100 percent tax penalty under Section 74 when the statutory summary notice in Form GST DRC-01 explicitly reflected the proposed penalty amount as “0”, despite a conflicting disclosure contained in the… Read More »

Demand order and premature recovery are illegal due to invalid SCN affixation and unrecorded reasons. Issue Whether the service of a Show Cause Notice (SCN) via affixation is legally valid under Section 169 if the tax department fails to first establish the impracticability of other primary modes of service. Whether a recovery action executed on… Read More »

General penalty under Section 125 cannot be imposed if specific late fee under Section 47 applies. Issue Whether the revenue department can legally impose a general penalty under Section 125 of the CGST/SGST Act for the late filing of an annual return when a specific late fee provision under Section 47 is already applicable. Facts… Read More »

Writ jurisdiction is denied for factual disputes on stock seizure when alternative appellate remedy exists. Issue Whether a writ petition under Article 226 of the Constitution is maintainable to challenge a confiscation and penalty order passed under Section 130 of the CGST/OGST Act for alleged stock variance, when the dispute turns on factual evaluations and… Read More »

GST amnesty waiver applications cannot be mechanically rejected for delays as the timeline is directory, not mandatory. Issue Whether the tax authority was legally justified in summarily rejecting the petitioner’s interest and penalty waiver application (Form GST SPL-02) under Section 128A solely on the grounds of a filing delay, when the governing notification utilized the… Read More »

GST appeal filed within the extended one-month window must be considered for delay condonation. Issue Whether the Appellate Authority failed to exercise its statutory discretion under Section 107 of the Act by rejecting a GST appeal as time-barred, when the appeal carried a 25-day delay that fell within the condonable additional one-month window and the… Read More »

Writ jurisdiction cannot be invoked to bypass alternative statutory remedies when a valid show cause notice exists. Issue Whether a writ petition under Article 226 of the Constitution is maintainable to challenge an assessment order on the grounds of improper notice, when the record shows the taxpayer treated the summary of notice as a valid… Read More »

Adverse GST orders passed without an oral hearing are procedurally vitiated and must be remanded. Issue Whether an assessment order passed under Section 73 of the CGST/UPGST Act, 2017 can be legally sustained if the underlying Show Cause Notice recorded “NA” for the personal hearing details, thereby denying the taxpayer an opportunity for an oral… Read More »

Assessment order is remanded for fresh adjudication on merits subject to pre-depositing 50% of the disputed tax. Issue Whether an assessment order confirming tax demands can be set aside and remanded for de novo (fresh) adjudication on merits under Section 73 of the CGST/TNGST Act, 2017 after the statutory limitation period for filing a regular… Read More »