Tag Archives: Commissioner of State Tax

Denial of Personal Hearing Vitiates Assessment Order; Matter Remanded for Fresh Adjudication on Duplicate E-Way Bills

By | October 6, 2026
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Denial of Personal Hearing Vitiates Assessment Order; Matter Remanded for Fresh Adjudication on Duplicate E-Way Bills Issue Whether an assessment order passed under Section 73 without granting a requested post-reply personal hearing violates Section 75(4) and whether appellate hearings cure this initial breach. Whether testing an assessee’s defence of technical glitch against the non-cancellation of… Read More »

Section 129 Penalty Order Issued After 445 Days Void Ab Initio For Statutory Limitation Delay

By | September 23, 2026
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Section 129 Penalty Order Issued After 445 Days Void Ab Initio For Statutory Limitation Delay Issue Whether a penalty order passed under Section 129(3) of the CGST/KSGST Act after a delay of 445 days from the service of notice—violating the mandatory seven-day statutory limitation period—is void ab initio and a nullity in law. Facts Business… Read More »

Section 129 Penalty Order Passed After 28 Days Void Ab Initio for Violating Mandatory Seven-Day Limitation

By | September 23, 2026
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Section 129 Penalty Order Passed After 28 Days Void Ab Initio for Violating Mandatory Seven-Day Limitation Issue Whether a penalty order passed under Section 129(3) of the CGST/KSGST Act after a delay of 28 days from the date of service of notice—exceeding the prescribed seven-day statutory limitation period—is void ab initio and legally unsustainable. Facts… Read More »

Retrospective Cancellation and Suspension of GST Registration Under Section 29(2) Upheld Where SCN Contains Fraud Allegations

By | September 17, 2026
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Retrospective Cancellation and Suspension of GST Registration Under Section 29(2) Upheld Where SCN Contains Fraud Allegations Issue Whether a Show Cause Notice alleging address suppression to avoid tax and proposing retrospective cancellation and suspension of GST registration under Section 29(2) read with Rule 21A can be challenged directly via a writ petition without submitting a… Read More »

Adjudication Order Confirming Penalty Beyond Amount Proposed In Show Cause Notice Is Unlawful And Void

By | August 19, 2026
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Adjudication Order Confirming Penalty Beyond Amount Proposed In Show Cause Notice Is Unlawful And Void Issue Whether an adjudication order under Section 74 can confirm a penalty amount in excess of what was proposed in the Show Cause Notice, in view of the mandatory prohibition under Section 75(7) of the CGST/UPGST Act. Facts Tax Period… Read More »

Retrospective cancellation of GST registration and suspension during enquiry under Section 29(2) are legally valid.

By | July 24, 2026
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Retrospective cancellation of GST registration and suspension during enquiry under Section 29(2) are legally valid. Issue Whether a Show Cause Notice proposing retrospective cancellation of GST registration under Section 29(2) and suspending registration during pending enquiry can be challenged via writ petition prior to submitting a reply. Facts Initiation of SCN: On June 10, 2026,… Read More »