Dismissal of GST Appeal For Lack of Pre-Deposit and Non-Self-Certified Order Copy Set Aside Issue Whether an appeal under Section 107 of the CGST Act can be dismissed for non-compliance with the 10% pre-deposit requirement when the entire disputed tax amount already stands deposited. Whether non-filing of a self-certified copy of the impugned order is… Read More »
Retrospective GST Registration Cancellation Order Lacking Prior SCN Proposal Is Invalid and Quashed Issue Whether a GST registration cancellation order passed with retrospective effect is legally sustainable when the underlying Show Cause Notice (SCN) did not propose or indicate retrospective cancellation. Facts Petitioner Status: The petitioner is a registered taxable person under the GST regime.… Read More »
Retrospective Cancellation of GST Registration Beyond Show Cause Notice Proposal Is Invalid and Unsustainable Issue Whether the cancellation of GST registration with retrospective effect is legally sustainable when the Show Cause Notice (SCN) did not propose or contemplate retrospective cancellation. Facts Registration & Cancellation Order: The petitioner, a registered person under the GST regime, had… Read More »