GST Demand Order Set Aside for Lack of Proper Service and Opportunity to Respond; Matter Remanded with Condition of 25% Deposit Issue: Whether a GST demand order is valid when the show cause notices and the order were not properly served on the assessee and the assessee was unaware of the proceedings. Facts: The allegation… Read More »
GST Demand Order Set Aside for Denial of Personal Hearing; Violation of Natural Justice Issue: Whether a GST demand order is valid when the adjudicating authority failed to consider the assessee’s request for a personal hearing. Facts: The assessee challenged a demand order, arguing that their request for a personal hearing was not considered. The… Read More »
GST Demand Order Set Aside for Lack of Opportunity to Submit Documents; Matter Remanded Issue: Whether a GST demand order is valid when the assessee was not given a fair opportunity to submit required documents to address discrepancies in their returns. Facts: The petitioner, a manufacturer of automobile components, filed returns and paid taxes for… Read More »
GST Audit Completed Within Time Limit; Limitation Argument Rejected Issue: Whether a GST audit conducted under Section 65 of the GST Act was completed within the stipulated time frame. Facts: The petitioner-assessee was subjected to an audit under Section 65 of the GST Act for the period 2017-18 to 2021-22. The audit was proposed to… Read More »
Delay in Applying for Revocation of GST Registration Cancellation Condoned; Application to be Considered Issue: Whether the delay in filing an application for revocation of cancellation of GST registration can be condoned, and under what conditions. Facts: The assessee’s GST registration was cancelled. The assessee filed an application for revocation of the cancellation, but there… Read More »
Registration can be revoked if the taxpayer files pending returns and pays taxes. Opportunity Granted for Revocation of GST Registration Cancellation Upon Filing of Returns and Payment of Dues Issue: Whether an assessee can be allowed to apply for revocation of cancellation of their GST registration after the registration has been cancelled for non-filing of… Read More »
IGST Refund Allowed Despite PAN Mismatch in Shipping Bill and GST Returns Due to Technical Glitch Issue: Whether an exporter is entitled to an IGST refund when the refund is denied due to a technical glitch in the ICEGATE system, which failed to reflect a correction in the shipping bill despite an amendment made under… Read More »
ITC Mismatch Matter Remanded; Technicalities Not to Deny Legitimate Credit due to mismatch between GSTR-2A and GSTR-3B,; GSTR-9 to be Considered Issue: Whether Input Tax Credit (ITC) can be denied due to a mismatch between GSTR-2A and GSTR-3B, particularly when the time limit for filing returns was not properly notified and when the assessee has… Read More »
ITC Reversal Upheld; Cross-Examination Denied Due to Statements Made in Assessee’s Presence Issue: Whether the petitioners are entitled to cross-examine suppliers when statements denying actual supply were recorded in their presence, and whether the petitioners have discharged their burden of proving receipt of goods to claim Input Tax Credit (ITC). Facts: The petitioners claimed ITC… Read More »
Government Contractor Entitled to Re-Examination of GST Reimbursement Claim; Disbursement Ordered if Eligible Issue: Whether a government contractor is entitled to a direction to release pending amounts for GST reimbursement when the work is completed, certified, and recommended for reimbursement. Facts: The assessee, a government contractor, sought a direction to the respondents to release pending… Read More »