GST Demand and Account Freeze Upheld; Assessee to Pursue Alternate Remedies for Identity Theft Claim A writ petition cannot be filed to challenge an assessment order that was not challenged earlier. Issue: Whether a writ petition challenging a GST demand and seeking to de-freeze bank accounts based on an identity theft claim is maintainable, especially… Read More »

 GST Assessment Order Set Aside for Lack of Proper Service and Opportunity to Respond; Matter Remanded on payment of 25% of disputed tax Issue: Whether a GST assessment order is valid when the show cause notice and the order itself were not properly served on the assessee, preventing them from participating in the proceedings. Facts:… Read More »

Holographic stickers (excise labels) are “goods” in GST, supply is not subject to RCM , GST Refund Allowed for Tax wrongly paid Issue: Whether the assessee, a beer manufacturer, is entitled to a refund of GST paid on holographic stickers (excise labels) under the reverse charge mechanism. Facts: The assessee, a brewery, purchased holographic stickers… Read More »

If the GST Portal does not allow filing Refund under the relevant category it can be filed in “Others” category. Issue: Whether appellate orders that contradict earlier final orders passed by the same Appellate Authority or adjudicating authority are valid, and whether the principle of judicial discipline should be followed in such cases. Facts: The… Read More »

GST Refund Allowed for Accumulated ITC before 18.07.2022 under Inverted Duty Structure  Issue: Whether a taxpayer can claim a refund of accumulated and unutilized Input Tax Credit (ITC) under an inverted duty structure for periods before July 18, 2022, despite a circular denying such refunds for applications filed after that date. Facts: The petitioners, manufacturers… Read More »

 Cancellation of GST Registration Revoked on Filing of Pending Returns and Payment of Dues Issue: Whether the cancellation of GST registration for non-filing of returns can be revoked if the assessee subsequently files the pending returns and pays the outstanding taxes, interest, and penalty. Facts: The assessee’s GST registration was cancelled for non-filing of returns.… Read More »

 Opportunity Granted for Revocation of GST Registration Cancellation Upon 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, and under what conditions. Facts: The assessee’s GST registration was cancelled. The assessee filed a writ petition seeking a direction… Read More »

Restoration of GST Registration Ordered Upon Payment of Dues Issue: Whether the cancellation of GST registration for non-filing of returns can be revoked when the assessee has paid all outstanding dues and is willing to pay any further dues, including penalties, for the restoration of registration. Facts: The assessee’s GST registration was cancelled due to… Read More »

Challenge to Constitutional Validity of Section 17(5)(c) and (d) of CGST Act Dismissed in Light of Supreme Court Decision Issue: Whether the constitutional validity of Section 17(5)(c) and (d) of the CGST Act, which deals with the apportionment of input tax credit and blocked credits, can be challenged. Facts: The petitioners filed a writ petition… Read More »