An assessment order passed without a proper show-cause notice is invalid. Demand Order Quashed; Lack of Proper Show Cause Notice Fatal Issue: Whether a demand order passed under Section 73 of the AGST Act is valid when there was no proper and prior show cause notice issued as prescribed under Section 73(1) of the Act,… Read More »

An assessment order without proper reasoning is invalid. Unreasoned Demand Order Set Aside; Lack of Application of Mind Issue: Whether a demand order passed under Section 73 of the CGST Act, 2017, should be set aside when it is unreasoned and reflects a lack of application of mind, particularly when a detailed reply was submitted… Read More »

Registration can be restored upon payment of tax, interest, and penalty. Issue: Whether an assessee’s cancelled GST registration should be restored upon payment of dues, based on the precedent set in Sheikh Mohammad Yousuf v. Union Territory of J & K. Facts: The assessee filed a petition seeking restoration of their cancelled GST registration. The… Read More »

Show Cause Notice Quashed; if the revenue fails to procure samples for analysis. Issue: Whether a show cause notice alleging tax evasion in brick manufacturing should be quashed when the revenue failed to obtain samples for analysis and rejected the assessee’s request for analysis, claiming the assessee tendered doctored samples. Facts: The assessee was engaged… Read More »

GST Appeal Restored; Voluntary Pre-Deposit in Form GST DRC-03 instead of DRC 03A Valid Issue: Whether an assessee’s appeal can be rejected because the pre-deposit was made through Form GST DRC-03 instead of the newly introduced Form GST DRC-03A, especially when the payment was made voluntarily and the online facility for DRC-03A was not available… Read More »

Request for photocopies of non-relied upon document Denied; Adjudication Concluded; Assessee Allowed to Challenge Final Order Issue: Whether the petitioner-assessee is entitled to photocopies of non-relied upon documents, seized materials, and an opportunity to inspect original records to file an effective reply to a show cause notice, especially when the adjudication proceedings have already concluded.… Read More »

Deposit During Investigation Cannot Be Retained Without Adjudication; State GST Authority to Issue Show Cause Notice Issue: Whether an amount deposited by an assessee during an investigation can be retained by the authorities without proper appropriation through adjudication, and what are the appropriate procedures to be followed. Facts: The assessee deposited Rs. 15.49 crores during… Read More »

State GST SCN Stayed Pending DGGI Proceedings; No Coercive Action Parallel proceedings under CGST and SGST can be stayed if the same period is under investigation by DGGI. Issue: Whether a show cause notice (SCN) issued by the State GST authority under Section 73 of the CGST Act, 2017, should be stayed when the same… Read More »

 GST Registration Revocation Allowed; Portal to Reopen for Payment of Dues Issue: Whether an assessee whose GST registration was cancelled should be allowed revocation and have the portal reopened for payment of outstanding dues. Facts: The assessee’s GST registration was cancelled. The assessee filed a writ petition stating that all revenue dues had been paid… Read More »

GST Registration can not be cancellled due to Temporary suspension of business Retrospective GST Registration Cancellation Quashed; Revocation Allowed Issue: Whether the retrospective cancellation of GST registration due to alleged non-existence at the registered address, and the subsequent rejection of the revocation application due to a pending penalty show cause notice, are valid under Section… Read More »