Non-Filling of E-Way Bill Part-B Alone Does Not Attract Section 129 Penalty Without Intent to Evade Tax. Issue: Whether the mere non-filling of Part-B of an e-way bill for goods in transit is sufficient to attract penalty under Section 129 of the Central Goods and Services Tax Act, 2017 (CGST Act) / Uttar Pradesh Goods… Read More »
Tax Liability on Deceased Proprietor: Order Against Legal Heir Set Aside for Lack of Hearing and Improper Notice. Issue: Whether a tax liability imposed on the legal heir of a deceased proprietor of a proprietorship firm under GST can be sustained for the periods 2017-18 to 2019-20, when the proceedings were initiated against the deceased… Read More »
Demand Order Under Section 73 Set Aside and Remanded Due to Denial of Personal Hearing; Appellate Order Also Faulted for Not Deciding on Merits. Issue: Whether an order under section 73 of the CGST/UPGST Act, 2017, can be sustained if passed without granting a personal hearing, even when specifically requested by the assessee. Whether an… Read More »
Writ Petition Against Demand Order Not Maintainable Due to Availability of Statutory Appeal. Issue: Whether a writ petition challenging a demand order passed under Section 74(9) of the CGST/Chhattisgarh GST Act, which was allegedly passed without affording a personal hearing despite a request for it and without proper consideration of the reply to the show… Read More »
Coercive Action Stayed in ITC Fraud Case Due to Pending Supreme Court Challenge on Underlying Circular. Issue: Whether a show cause notice and adjudication order based on a specific GST circular should lead to coercive recovery action, when the validity of that circular is under challenge before the Supreme Court. Facts: A show cause notice… Read More »
Writ Petition Not Maintainable as Appeal is Prescribed Remedy for Time-Barred Demand Order Under Section 73(9) of CGST/UPGST Act for FY 2017-18, as Per Extended Limitation. Issue: Whether a writ petition challenging an ex-parte assessment order passed under section 73(9) of the CGST/UPGST Act, imposing tax liability, penalty, and interest for the period 2017-18, is… Read More »
Denial of ITC for Mismatch Without Opportunity of Hearing Set Aside; Validity of Limitation Extension Notifications to be Decided by Supreme Court. Issue: Whether an Input Tax Credit (ITC) denial order based on a mismatch in returns can be upheld if the assessee was not served with the Show Cause Notice (SCN) and/or not afforded… Read More »
Ex-parte Order Set Aside Due to Non-Consideration of Medical Adjournment Request. Issue: Whether a demand order passed by the GST department should be set aside if it was issued without considering a legitimate request for adjournment based on the proprietor’s serious medical condition (brain stroke), even when supported by medical documents. Facts: The assessee challenged… Read More »
Refund of Cess on Coal Used for Exported Goods (IGST Paid) Allowed. Issue: Whether an exporter who purchases coal on payment of Compensation Cess, uses it to manufacture goods, exports those goods on payment of IGST (which is subsequently refunded as a zero-rated supply), is entitled to a refund of the unutilized Input Tax Credit… Read More »
Cancellation of GST Registration Quashed Due to Cryptic Order and Failure to Consider Previous Amendments Issue: Whether the cancellation of a GST registration, based on allegations of fraud, wilful misstatement, or suppression of facts, is valid if the cancellation order is cryptic, lacks assigned reasons, and fails to consider that the GST authorities had previously… Read More »