I. Demand for Ineligible ITC – Order Set Aside for Lack of Personal Hearing; Remanded for Fresh Adjudication. Issue: Whether a demand order raised for availing ineligible Input Tax Credit (ITC) should be set aside if the assessee claims their reply to the show cause notice (SCN) was not furnished (due to an accountant’s error)… Read More »
Rejection of Rectification Application Without Reasons or Hearing Set Aside. Issue: Whether an application for rectification of a mistake in an assessment order can be rejected by the tax authority without assigning any reasons for the rejection and without providing an opportunity of personal hearing to the assessee, particularly when the rectification sought could adversely… Read More »
Assessment Order Quashed for Lack of Assessing Officer’s Signature; Proceedings Set Aside. Issue: Whether a pre-show cause notice, show cause notice, and assessment order (specifically the final order in Form GST DRC-07) are valid if the assessment order does not bear the signature of the Assessing Officer, as required by law. Facts: For the period… Read More »
Assessment Order Quashed for Absence of DIN; Fresh Proceedings Allowed with DIN. Issue: Whether a show cause notice, summary of order, and attachment order issued in Form GST DRC-07 are valid if they do not contain a Document Identification Number (DIN), in light of judicial precedents and circulars issued by the CBIC. Facts: For the… Read More »
Appeal Rejected for Pre-deposit Non-Compliance Set Aside; Appellate Authority Directed to Hear on Merits After Allowing Deposit. Issue: Whether an Appellate Authority can reject an appeal solely on the ground of non-compliance with the pre-deposit requirement under Section 107(6) of the CGST/Odisha GST Act, 2017, when the appeal was filed manually due to portal issues,… Read More »
Demand Order Against Deceased Proprietor Quashed; Proceedings Against Legal Heir Must Follow Due Process. Issue: Whether a demand order passed under Section 73(9) of the Central Goods and Services Tax Act, 2017 (CGST Act) is sustainable if it is issued in the name of a deceased proprietor and served through the GST portal (whose registration… Read More »
Demand Order Under Section 73(9) Set Aside for Denial of Personal Hearing, Remanded for Fresh Adjudication. Issue: Whether a demand order passed under Section 73(9) of the Central Goods and Services Tax Act, 2017 (CGST Act) / Delhi Goods and Services Tax Act, 2017 (DGST Act) (based on the context from previous similar questions), is… Read More »
GST Demand Exceeding SCN Amount Upheld When Discrepancies Not Explained and Documents Not Produced Issue: Whether an Assistant Commissioner can raise a demand significantly higher than the amount initially quantified in a show cause notice (SCN) issued under Section 73 of the CGST Act, if the SCN specifically pointed out discrepancies requiring explanation and document… Read More »
Writ Petition Against Section 74 Demand Dismissed: Fraudulent ITC Allegations Fall Squarely Under Section 74 Issue: Whether a High Court, in its writ jurisdiction, should intervene to quash a demand and penalty order issued under Section 74 of the CGST Act (involving fraud) for fraudulent ITC availment through fake firms, when the assessee’s challenge primarily… Read More »
Writ Petition Against Show Cause Notice Under Section 74 Dismissed as Premature Issue: Whether a High Court should entertain a writ petition to quash a show cause notice (SCN) issued under Section 74 of the CGST Act (involving fraud, misstatement, or suppression) at a preliminary stage, on the grounds that it was issued with a… Read More »