Tag Archives: Commissioner of State Tax

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 »