Recovery Based on GSTR-1 vs 3B Mismatch Remanded; Invoice Cancellation Claim Must be Proven Issue Whether the department can initiate recovery proceedings under Section 79 (via Form GST DRC-01D) for a liability declared in GSTR-1 but not paid in GSTR-3B, when the taxpayer claims the underlying contract did not fructify and invoices were cancelled post-facto,… Read More »
Ex-Parte Order Quashed Due to Consultant’s Oversight; Fresh Hearing Granted Issue Whether an ex-parte adjudication order passed under the GST Act is sustainable when the petitioner failed to file a reply or attend the personal hearing due to an oversight by their previous consultant and lack of direct access to the GST portal, thereby denying… Read More »
Multiple Adjudication Orders for Same Tax Period Invalid; Ex-Parte Orders Remanded for Fresh Consideration Issue Multiple Orders: Whether the GST authorities can pass multiple/separate adjudication orders under Section 73 for the same tax period (2020-21). Natural Justice: Whether ex-parte adjudication orders passed due to the assessee’s failure to file a reply should be set aside… Read More »
Retrospective Cancellation Invalid Without Specific Proposal in SCN; HC Directs Time-Bound Appeal Disposal Issue Validity of Retrospective Cancellation: Can a proper officer cancel a GST registration with retrospective effect if the Show Cause Notice (SCN) issued to the taxpayer did not specifically propose or contemplate such retrospective action? Delayed Adjudication: Can the High Court intervene… Read More »
Cancellation of GST Registration Upheld: Non-Conduct of Business from Declared Premises Valid Ground Issue Whether the High Court should interfere with the concurrent findings of the Proper Officer and the Appellate Authority cancelling a GST registration on the ground that the assessee was not conducting business from the declared place of business, especially when documentary… Read More »
Blocking of Electronic Credit Ledger Quashed for Lack of Hearing; SMS Intimation Invalid Issue Whether the GST Department can block a taxpayer’s Electronic Credit Ledger (ECL) without providing a pre-decisional hearing, without recording independent reasons to believe that credit was fraudulently availed, and by communicating the action solely through a text message. Facts The Action:… Read More »
Adjudication Quashed for Ignoring Explanation on Credit Note Adjustment; Revenue Neutrality Noted Issue Whether a GST adjudication order confirming a demand for Input Tax Credit (ITC) mismatch (GSTR-3B vs GSTR-2A) is sustainable if the Proper Officer fails to consider the petitioner’s specific explanation that the credit notes from suppliers were adjusted by increasing output tax… Read More »
Delhi HC to Decide if State GST Officers are Bound by CBIC Monetary Limits for Central Tax Demands The Delhi High Court has taken up a critical jurisdictional issue in the case of Hindustan Construction Company Limited vs. Union of India and Others. The court is examining whether a State GST (DGST) officer adjudicating… Read More »
High Court Restores Time-Barred Appeals for “Ends of Justice”; Imposes ₹75 Lakh Deposit Condition Issue Whether the High Court can exercise its extraordinary jurisdiction under Article 226 to restore statutory appeals that were dismissed by the Appellate Authority on the ground of delay (limitation), specifically when the Appellate Authority has no power to condone delay… Read More »
Supreme Court Restores Appeals; Pre-Deposit via Electronic Credit Ledger (ECL) Allowed Pending Final Decision Issue Validity of Payment Mode: Whether the mandatory pre-deposit of 10% of the disputed tax liability required for filing an appeal under Section 107(6) of the CGST Act can be paid by debiting the Electronic Credit Ledger (ECL) (i.e., using Input… Read More »