Unresponsive Portal Upload of SCN Without Alternative Service Modes and Personal Hearing Violates Natural Justice Issue Whether passing an ex parte GST assessment order based solely on a Show Cause Notice (SCN) uploaded under the ‘View Additional Notices and Orders’ tab on the GST portal—without attempting alternative service modes like RPAD or granting a personal… Read More »
ITC Reversal Quashed as Section 16(5) Window Overrides Section 16(4) Limitation Period Issue Whether Input Tax Credit (ITC) reversed as time-barred under Section 16(4) of the CGST/TNGST Act remains allowable if the claim falls within the relaxation window prescribed under Section 16(5). Facts Assessee’s Profile: The petitioner is a registered dealer under the Goods and… Read More »
Portal-Only Service Post-Cancellation Without Alternative Delivery Violates Natural Justice, Remanding Ex-Parte Assessment Issue Whether uploading a Show Cause Notice (SCN) solely on the GST portal post-cancellation of registration, without resorting to alternative service modes like email or physical post, combined with the non-grant of a personal hearing, violates natural justice and invalidates an ex-parte assessment… Read More »
Denial of ITC Under Section 16(4) Is Invalid When Claim Complies With Section 16(5) Issue Whether an Input Tax Credit (ITC) claim can be denied as time-barred under Section 16(4) when the claim falls within the extended statutory period prescribed under Section 16(5). Facts ITC Reversal & Demand: A registered GST dealer had their Input… Read More »
Composite assessment order covering multiple tax periods under Section 73 is fundamentally illegal and invalid Issue Whether a single composite Show Cause Notice (SCN) or composite assessment order issued under Section 73 covering multiple tax periods (AY 2021-22 to 2024-25) is legally sustainable. Facts The petitioner is a registered dealer under the Goods and Services… Read More »
Single Composite GST Assessment Order Covering Multiple Tax Periods Is Invalid and Set Aside Single Composite GST Assessment Order Covering Multiple Tax Periods Is Invalid and Set Aside Issue Whether a single composite assessment order passed under Section 73 of the CGST/APGST Act, 2017 covering multiple assessment years/periods (FY 2019-20 to 2023-24 and 2024-25) is… Read More »
Enhanced Composition Scheme Turnover Limit Applicable Only From April 1, 2019, Disallowing Retrospective FY 2018-19 Claim Issue Whether a registered dealer under GST can claim the benefit of the enhanced composition levy turnover limit for FY 2018-19 with effect from February 1, 2019 under Notification 02/2019-CT, or if the enhanced threshold operates only from April… Read More »
GST Assessment Against Deceased Proprietor Without Personal Hearing Is Void and Non Est in Law Issue Whether an assessment order passed against a deceased sole proprietor without notice to the legal heir or mandatory personal hearing is legally valid. Whether an appellate endorsement rejecting a statutory appeal as time-barred can survive if the underlying assessment… Read More »
GST Assessment Passed Against Deceased Proprietor Without Personal Hearing Is Void Ab Initio And Non Est In Law GST Assessment Passed Against Deceased Proprietor Without Personal Hearing Is Void Ab Initio And Non Est In Law Issue Whether an assessment order passed under the CGST/APGST Act against a proprietary concern after the death of its… Read More »
Single Composite Assessment Order Covering Multiple Tax Periods Under Section 74 Is Legally Impermissible Issue Whether passing a single composite assessment order under Section 74 covering multiple financial years (2020-21 to 2024-25) is legally valid under GST law. Facts Assessment Periods: Tax determination proceedings under Section 74 were initiated against the assessee for FYs 2020-21,… Read More »