Category Archives: GST

An unreasoned rejection of a delay condonation application by the appellate authority is legally unsustainable. Issue Whether the first appellate authority is legally justified under Section 107 in rejecting a 371-day delay condonation application without considering the supporting affidavit or providing detailed, speaking reasons. Facts The proceedings against the petitioner originated from an assessment or… Read More »

Tax Assessment Against Deceased Sole Proprietor Vitiated Due to Lack of Hearing for Legal Heirs Issue Whether an assessment or demand order passed under Section 75 in the name of a deceased sole proprietor, without issuing notice or affording a personal hearing to the legal representatives, is legally sustainable. Whether legal heirs can claim complete… Read More »

GST Demand Order for FY 2017-18 Quashed as Passed Beyond Mandated Five-Year Limitation Period Issue Whether a tax demand order passed under Section 74 of the CGST/DGST Act for the financial year 2017-18 is legally sustainable if it is issued after the expiration of the statutory five-year limitation period calculated from the extended due date… Read More »

Retrospective GST Cancellation is Legally Invalid if Not Explicitly Proposed in Prior Show-Cause Notice Issue Whether the tax authority can legally cancel a taxpayer’s GST registration with retrospective effect if the preceding show-cause notice failed to propose a retrospective timeline or disclose the specific material grounds for doing so. Facts The petitioner is a registered… Read More »

Cancelled GST registration must be restored upon filing revocation application and paying all outstanding taxes. Issue Whether a GST registration cancelled due to a continuous failure to file statutory returns can be restored conditionally upon the taxpayer clearing all tax dues and submitting a revocation application. Facts The petitioner’s GST registration was cancelled by the… Read More »

Cryptic GST cancellation orders lacking specific default periods and valid reasons are legally unsustainable. Issue Whether a GST registration cancellation order is legally sustainable under Section 29 read with Rule 22 if the preceding show-cause notice (SCN) fails to specify the exact months of return default and the final order contains no recorded reasons. Facts… Read More »

Outsourcing construction to sub-contractors does not exempt villa developers from paying GST on composite construction services. Issue Whether a developer is liable to pay GST on villa construction services when the physical construction work is entirely outsourced to a third-party contractor. Whether a separate agreement for the sale of undivided land and a separate construction… Read More »

State GST Officers Have Valid Cross-Empowerment Jurisdiction To Detain Goods and Impose Transit Penalties Issue Whether State GST officers possess the legal jurisdiction under cross-empowerment principles to intercept goods and enforce Integrated Goods and Services Tax (IGST) provisions during transit through a corridor state. Whether the absence of mens rea (guilty intent) exonerates a taxpayer… Read More »

Kerala Devaswom Recruitment Board must register and pay GST on examination fees collected from candidates. Issue Whether a statutory autonomous body funded by state grants is liable to obtain registration under Section 22 or Section 24 of the CGST/KSGST Act, 2017. Whether examination fees collected from candidates by a recruitment board for selecting personnel constitute… Read More »