Services completed during the pre-GST regime cannot be subjected to post-facto GST levy or registration. Issue Whether GST liability can be fastened upon a contractor and payments withheld for non-registration under GST, when the underlying services were fully rendered and completed in the year 2015 during the pre-GST regime, but billing or post-facto approvals occurred… Read More »
Imposition of 200 percent penalty for mere e-way bill expiry violates natural justice and warrants refund Imposition of 200 percent penalty for mere e-way bill expiry violates natural justice and warrants refund Issue Whether imposing a penalty at 200 percent of tax under Section 129 for goods intercepted with an expired e-way bill—where the sole… Read More »
Section 73 GST Order Set Aside for Personal Hearing Denial Subject to Pre-Deposit Condition Section 73 GST Order Set Aside for Personal Hearing Denial Subject to Pre-Deposit Condition Issue Whether an assessment order passed under Section 73 following a DRC-01 summary Show Cause Notice is legally sustainable when the proper officer fails to afford a… Read More »
High Court Remands Ocean Freight Refund Claim to Appellate Authority to Allow Production of Legible Documents High Court Remands Ocean Freight Refund Claim to Appellate Authority to Allow Production of Legible Documents Issue Whether an appellate order setting aside an IGST refund on ocean freight due to illegible shipping documents can be quashed and remanded… Read More »
GST Order Confirming Demand Beyond Show Cause Notice Amounts Is Invalid And Remanded For Re-Adjudication GST Order Confirming Demand Beyond Show Cause Notice Amounts Is Invalid And Remanded For Re-Adjudication Issue Whether an adjudication order confirming tax, interest, and penalty in excess of the proposed demand and beyond the grounds stated in the Show Cause… Read More »
Adjudication Order Set Aside as Premature Hearing and Incorrect Portal Upload Denied Effective Hearing Adjudication Order Set Aside as Premature Hearing and Incorrect Portal Upload Denied Effective Hearing Issue Whether an adjudication order passed under Section 73 is legally sustainable when a personal hearing is fixed before the expiry of the reply period and the… Read More »
Ex Parte Adjudication Order Quashed and Remanded for Non-Grant of Personal Hearing and Proper Notice Uploading Issue Whether an ex parte adjudication order passed under Section 73 is legally sustainable when the Show Cause Notice and order were uploaded solely under the ‘Additional Notices and Orders’ tab without separate intimation, and no personal hearing was… Read More »
Adjudication Order Passed Without Granting Mandatory Personal Hearing Under Section 75(4) Invalid and Remanded for Fresh Decision Issue Whether an adjudication order passed under Section 73 is legally sustainable when the taxpayer was not granted a mandatory personal hearing under Section 75(4) despite the Show Cause Notice contemplating an adverse decision. Facts Tax Period: The… Read More »
Registration Cancellation Set Aside Subject to Filing Defaulted Returns and Paying Due Taxes Within Four Weeks Issue Whether the cancellation of a GST registration for non-filing of returns for six months can be set aside and restored conditionally upon the assessee undertaking to file all pending returns and pay the outstanding tax, interest, fine, and… Read More »
Dismissal of Appeal Set Aside and Remanded for Hearing on Merits as Portal Defect Caused Delayed Filing Dismissal of Appeal Set Aside and Remanded for Hearing on Merits as Portal Defect Caused Delayed Filing Issue Whether an appellate order dismissing a statutory appeal solely on grounds of limitation is sustainable when the underlying adjudication order… Read More »