Self-Contradictory Refund Direction for Closed Business: Amount to Be Paid Directly Issue: Whether a tax authority can direct a GST refund to be credited to an assessee’s Electronic Credit Ledger when the assessee has already closed down its business and its GST registration has been cancelled, rendering the credit ledger unusable for the assessee. Facts:… Read More »
Blocking of Electronic Credit Ledger Quashed for Lack of Pre-Decisional Hearing and Independent Reasons Issue: Whether an order blocking an assessee’s Electronic Credit Ledger (ECL) under Rule 86A of the CGST Rules, 2017, is valid if it is issued without providing a pre-decisional hearing and without the proper officer forming an independent “reason to believe,”… Read More »
GST Registration Cancellation Revoked Due to Cryptic Order and Assessee’s Willingness to Comply Issue: Whether a GST registration cancellation order, passed due to non-filing of returns for six months, can be set aside if the assessee claims unawareness of the show cause notice (SCN) on the GST portal and the cancellation order itself is cryptic/stereotyped,… Read More »
GST Registration Cancellation Revoked Due to Communication Gap, Assessee Granted Opportunity to Apply for Revocation Issue: Whether the cancellation of GST registration for non-filing of returns for six consecutive months can be revoked when the assessee attributes the lapse to a communication gap with their consultant, and both parties agree the matter is covered by… Read More »
Retrospective Cancellation of GST Registration Based on Non-Filing of Returns After Assessee Applied for Cancellation is Not Sustainable Issue: Whether a GST registration can be retrospectively cancelled solely on the ground of failure to furnish returns for a continuous period of six months, when the assessee had already applied for cancellation of their GST registration… Read More »
Blocking of Electronic Credit Ledger Quashed Due to Lack of Pre-Decisional Hearing and Borrowed Satisfaction Issue: Whether an order blocking an assessee’s electronic credit ledger under Rule 86A of the CGST Rules is valid if it is passed without providing a pre-decisional hearing to the assessee and lacks independent “reason to believe,” relying instead on… Read More »
Delayed GSTR-3B Filing: Writ Petition Not Entertained; Assessee Directed to Appellate Remedy for ITC Denial Issue: Whether a High Court, in its writ jurisdiction, should intervene to condone a 14-day delay in filing GSTR-3B returns (beyond the Section 16(4) deadline) and quash a demand for denied Input Tax Credit (ITC), where such intervention would require… Read More »
Petition Regarding Electronic Credit Ledger Blocking Disposed as Apprehension Clarified Issue: Whether a writ petition challenging the blocking/debiting of an Electronic Credit Ledger under Rule 86A of the CGST Rules is maintainable when the core apprehension of the assessee regarding an actual debit (rather than merely blocking) is clarified by the department. Facts: An order… Read More »
Writ Petition Not Maintained for Procedural Challenges in ITC Denial When Appellate Remedy Exists Issue: Whether a writ petition challenging demands and penalties related to the alleged issuance of “goods-less invoices” and fraudulent Input Tax Credit (ITC) can be entertained on grounds of procedural irregularities (officer’s authority, lack of pre-consultation, consolidated SCN for multiple years)… Read More »
Writ Petition Not Entertained Due to Assessee’s Lack of Diligence in Responding to Show Cause Notice for Fraudulent ITC Issue: Whether a writ petition challenging an order confirming demand, interest, and penalty for fraudulent Input Tax Credit (ITC) is maintainable when the assessee failed to respond to multiple show cause notices and opportunities for personal… Read More »