Legality of GST Limitation Extensions Upheld; Writ Petition Dismissed. Issue: Whether Notification No. 56/2023-CT dated December 28, 2023 (and its corresponding State GST notification, G.O.(Ms) No. 1 dated January 2, 2024), extending the time limit for passing orders under Section 73(9) of the CGST/TNGST Act for Assessment Year 2018-19, are valid and constitutional, or if… Read More »
I. Demand for Ineligible ITC – Order Set Aside for Lack of Personal Hearing; Remanded for Fresh Adjudication. Issue: Whether a demand order raised for availing ineligible Input Tax Credit (ITC) should be set aside if the assessee claims their reply to the show cause notice (SCN) was not furnished (due to an accountant’s error)… Read More »
Assessment Order Quashed for Lack of Assessing Officer’s Signature; Proceedings Set Aside. Issue: Whether a pre-show cause notice, show cause notice, and assessment order (specifically the final order in Form GST DRC-07) are valid if the assessment order does not bear the signature of the Assessing Officer, as required by law. Facts: For the period… Read More »
Assessment Order Quashed for Absence of DIN; Fresh Proceedings Allowed with DIN. Issue: Whether a show cause notice, summary of order, and attachment order issued in Form GST DRC-07 are valid if they do not contain a Document Identification Number (DIN), in light of judicial precedents and circulars issued by the CBIC. Facts: For the… Read More »
Appeal Rejected for Pre-deposit Non-Compliance Set Aside; Appellate Authority Directed to Hear on Merits After Allowing Deposit. Issue: Whether an Appellate Authority can reject an appeal solely on the ground of non-compliance with the pre-deposit requirement under Section 107(6) of the CGST/Odisha GST Act, 2017, when the appeal was filed manually due to portal issues,… Read More »
Demand Order Under Section 73(9) Set Aside for Denial of Personal Hearing, Remanded for Fresh Adjudication. Issue: Whether a demand order passed under Section 73(9) of the Central Goods and Services Tax Act, 2017 (CGST Act) / Delhi Goods and Services Tax Act, 2017 (DGST Act) (based on the context from previous similar questions), is… Read More »
Writ Petition Against Section 74 Demand Dismissed: Fraudulent ITC Allegations Fall Squarely Under Section 74 Issue: Whether a High Court, in its writ jurisdiction, should intervene to quash a demand and penalty order issued under Section 74 of the CGST Act (involving fraud) for fraudulent ITC availment through fake firms, when the assessee’s challenge primarily… Read More »
Service Tax Demand Order Quashed Due to Unexplained Delay in Adjudication Issue: Whether a Service Tax demand order passed under Section 73(1) of the Finance Act, 1994, invoking the extended period of limitation, can be sustained if the Adjudicating Authority fails to pass the order within the period prescribed by Section 73(4B)(b) (one year from… Read More »
Opportunity of Hearing Granted for Section 73 Demand; Challenge to Notification on Limitation Period Awaits SC Verdict This response combines two distinct but related rulings concerning GST demand and limitation periods. I. Opportunity of Hearing Granted for Section 73 Demand Issue: Whether an order passed under Section 73 of the CGST Act (determination of tax… Read More »
Delayed GSTR-3B Filing: Writ Petition Not Entertained; Assessee Directed to Appellate Remedy for ITC Denial Issue: Whether a High Court, in its writ jurisdiction, should intervene to condone a 14-day delay in filing GSTR-3B returns (beyond the Section 16(4) deadline) and quash a demand for denied Input Tax Credit (ITC), where such intervention would require… Read More »