Consolidated Show Cause Notices and Orders Across Multiple Tax Years Are Legally Valid Under GST Issue Whether a Proper Officer has the statutory authority and jurisdiction under Section 73 to issue a consolidated Show Cause Notice (SCN) and pass a single consolidated Order-in-Original (OIO) covering multiple financial years (2018-19 to 2022-23). Facts Assessee Status: The… Read More »
Cancellation Notice Proposing GST Registration Termination Is Invalid If Vague And Lacking Material Particulars Issue Validity of Vague Show Cause Notice for GST Cancellation: Whether a show cause notice proposing cancellation of GST registration under Section 29 of the CGST/SGST Act read with Rules 21 and 22 is legally sustainable when it fails to disclose… Read More »
Input Tax Credit Cannot Be Denied To Bona Fide Purchaser For Supplier’s Failure To File GST Returns Input Tax Credit Cannot Be Denied To Bona Fide Purchaser For Supplier’s Failure To File GST Returns Issue Denial of Input Tax Credit (ITC) for Seller’s Default: Whether Input Tax Credit can be denied to a bona fide… Read More »
Misclassification of interest as tax in DRC-07 invalidates Order-in-Appeal; matter remanded for fresh hearing Issue Whether an Order-in-Appeal confirming an assessment order where interest was erroneously recorded under the head “Tax” in Form GST DRC-07 should be set aside and remanded when the misclassification prevents the assessee from filing a statutory appeal to the GSTAT… Read More »
Unreasoned Rejection of GST Revocation Application Violates Statutory Rules and Principles of Natural Justice Unreasoned Rejection of GST Revocation Application Violates Statutory Rules and Principles of Natural Justice Issue Whether the Proper Officer was legally justified in rejecting the petitioner’s registration revocation application through an unreasoned order in Form GST REG-05 solely due to the… Read More »
Exclusion of rectification periods renders the GST appeal within condonable limits, making its summary dismissal unsustainable. Issue Whether the Appellate Authority can summarily dismiss a first appeal as time-barred without providing an opportunity to explain the delay, and whether the time spent bona fide pursuing statutory rectification proceedings under Section 161 must be excluded when… Read More »
Cancelled GST registration must be restored upon filing all pending returns and paying dues. Issue Whether a proprietorship whose GST registration was cancelled for non-filing of returns for six months is entitled to restoration of its registration under the proviso to Rule 22(4) based on coordinate bench precedents, subject to clearing all statutory dues. Facts… Read More »
Cancelled GST registration must be restored upon payment of dues and filing of pending returns. Issue Whether a partnership firm whose GST registration was cancelled for non-filing of returns is entitled to restoration of its registration after the statutory limitation period for revocation has lapsed, provided it clears all pending tax arrears, interest, penalties, and… Read More »
GST registration cancellation is void if the show cause notice fails to specify the default period. Issue Whether a GST registration can be validly cancelled for non-filing of returns when the underlying Show Cause Notice (SCN) and subsequent cancellation order completely fail to specify the exact months or period of default, thereby violating principles of… Read More »
GST registration cancellation must be dropped if the assessee pays full tax dues and files pending returns. Issue Whether a GST registration cancelled under Section 29(2)(c) for non-filing of returns can be restored by the proper officer under the proviso to Rule 22(4) if the assessee demonstrates readiness to pay all outstanding tax liabilities, interest,… Read More »