Cancelled GST Registration Is Restored Subject to Payment of Outstanding Dues and Filing Returns Issue Whether a cancelled GST registration can be revoked and restored when the delay in filing returns was due to financial constraints and the statutory period for filing a revocation application has expired. Facts Registration & Default: The petitioner, registered as… Read More »
Denial of ITC to Bona Fide Purchaser for Supplier’s Non-Payment of GST Is Unjustified Denial of ITC to Bona Fide Purchaser for Supplier’s Non-Payment of GST Is Unjustified Issue Whether Input Tax Credit (ITC) can be denied to a registered purchasing dealer under Section 16 for non-payment of GST by the selling suppliers, when the… Read More »
Prosecution Quashed as ITAT Set Aside Assessment and Presumption Under Section 278E Applies Only at Trial Issue Whether criminal prosecution under Sections 276D and 277 can be proceeded with when the underlying finding of concealment and assessment order have been set aside by the ITAT. Whether the presumption of culpable mental state under Section 278E… Read More »
Seizure of Cash Under Section 67 Is Illegal and Entitles Assessee to Interest and Post-SCN Asset Return Issue Whether the seizure of cash under Section 67 of the CGST/AGST Act is legally permissible, whether the assessee is entitled to interest on cash illegally withheld during search proceedings, and whether electronic devices and banking assets must… Read More »
Cancellation Order Set Aside and GST Registration Restored Subject to Filing Pending Returns and Paying Arrears Within 30 Days Issue Whether the cancellation of GST registration due to non-filing of returns for six continuous months can be set aside and restored upon the taxpayer’s undertaking to clear all pending returns along with tax, penalty, interest,… Read More »
Court upholds validity of search authorization and consolidated demand SCN under Sections 74 and 74A. Issue Whether search proceedings under Section 67 are vitiated due to non-prior disclosure of “reasons to believe” when valid search authorization in FORM GST INS-01 exists. Whether a consolidated demand-cum-Show Cause Notice (SCN) issued for multiple financial years (FYs 2021-22… Read More »
High Court Restores Cancelled GST Registration Subject to Pending Return Filing and Clearing Dues High Court Restores Cancelled GST Registration Subject to Pending Return Filing and Clearing Dues Issue Whether the cancellation of GST registration due to continuous non-filing of returns should be set aside and restored on the condition that the taxpayer files all… Read More »
Cancelled GST registration set aside and restored subject to filing returns and clearing dues. Cancelled GST registration set aside and restored subject to filing returns and clearing dues. Issue Whether the cancellation of GST registration for non-filing of returns for six months should be set aside and restored on the condition that the taxpayer files… Read More »
Cancelled GST Registration Restored Subject to Filing Pending Returns and Clearing Tax Dues Cancelled GST Registration Restored Subject to Filing Pending Returns and Clearing Tax Dues Issue Whether a cancelled GST registration can be restored through writ jurisdiction upon the taxpayer’s commitment to file all pending returns and discharge statutory tax liabilities despite failing to… Read More »
Writ petition challenging Section 73 adjudication dismissed as factual disputes and procedural discrepancies in summary forms are subject to statutory appeal under Section 107. GST SCN Reply Procedures. Source: Scribd / DRC-01 Reply Format for GST Notices | PDF | Justice | Crime & Violence Section 73 Penalty Matrix. Source: Chartered Accountants / Guide on… Read More »