Adjudication Order Set Aside as Consultant’s Abrupt Exit Prevented Reply; Fresh Hearing Ordered. Issue Whether an ex-parte adjudication order raising a GST demand is sustainable when the petitioner failed to file a reply or appear for a hearing because their tax consultant abruptly disengaged without notice, thereby denying the petitioner a proper opportunity to defend… Read More »

Retrospective Cancellation of Supplier’s GST Registration Cannot Be Sole Ground to Deny ITC Issue ITC Denial: Can Input Tax Credit (ITC) be denied to a purchasing dealer solely on the ground that the supplier’s GST registration was cancelled with retrospective effect, even if the registration was active at the time of the transaction and the… Read More »

Refund of Wrongly Paid IGST Not Barred by Limitation; Article 265 Mandates Restitution Issue Whether the statutory limitation period (two years) under Section 54 of the CGST Act applies to a refund claim for IGST paid under a mistake of law (treated as export/inter-state), which was subsequently paid correctly as CGST + SGST (intra-state), or… Read More »

Refund of Accumulated Compensation Cess ITC Allowed for Zero-Rated Supplies (Exports with IGST Payment) Issue Whether a manufacturer-exporter is entitled to a refund of accumulated Input Tax Credit (ITC) of Compensation Cess paid on inputs (Coal) used for captive power generation to manufacture goods that are exported (Zero-rated supplies) on payment of IGST, even if… Read More »

Writ Petition Dismissed as Technical Plea on Portal Glitch Rejected When Order Was Reasoned on Merits Issue Whether a taxpayer can invoke writ jurisdiction to challenge an appellate order upholding a GST demand solely on the “technical ground” that the GST portal allegedly did not allow the payment of the 10% pre-deposit (Section 107(6)), forcing… Read More »