Composite Show Cause Notice under Section 73 Covering Multiple Financial Years Is Legally Unsustainable Issue Whether a single, composite Show Cause Notice (SCN) issued under Section 73 of the CGST/KSGST Act covering multiple assessment years (FY 2020-21 and FY 2021-22) is legally valid or liable to be quashed. Facts Issuance of Composite SCN: The petitioner… Read More »
Composite GST order covering multiple financial years under Section 73 is invalid and unsustainable. Issue Whether tax authorities can issue a single composite Order-in-Original under Section 73 of the CGST/KGST Act clubbing multiple financial years, or whether separate year-wise adjudication is mandatory. Facts Period Involved: The dispute pertained to financial years 2017–18 and 2018–19. Impugned… Read More »
Rejection of Belated GST Appeal Set Aside to Grant Opportunity for Paying Deficit Pre-Deposit Under Amnesty Scheme Rejection of Belated GST Appeal Set Aside to Grant Opportunity for Paying Deficit Pre-Deposit Under Amnesty Scheme Issue Whether an appellate authority can reject a belated appeal as time-barred under Notification No. 53/2023-Central Tax without considering the taxpayer’s… Read More »
Composite Show Cause Notice Covering Multiple Financial Years Under GST Is Impermissible and Legally Invalid Issue Whether the issuance of a single composite Show Cause Notice (SCN) under Section 73 covering multiple financial years (FY 2020-21 to FY 2024-25) is legally valid, or if separate year-wise notices are mandatory under the GST law. Facts The… Read More »
Deficiency Memos Rejecting Refund Applications at Acknowledgment Stage Without Examining Contents or Merits Are Legally Unsustainable Issue Whether a Proper Officer can reject a refund application at the acknowledgment stage under Rule 90(2) by issuing deficiency memos based on category selection, lack of e-BRC/FIRC when remittance advice was submitted, and bar of limitation, without adjudicating… Read More »
Input Tax Credit Cannot Be Denied Under Section 16(4) When Returns Were Filed Before Cut-Off Date of November 30, 2021 as Contemplated Under Section 16(5) Input Tax Credit Cannot Be Denied Under Section 16(4) When Returns Were Filed Before Cut-Off Date of November 30, 2021 as Contemplated Under Section 16(5) Issue Whether an assessee is… Read More »
Input Tax Credit Cannot Be Denied Under Section 16(4) When Returns Are Furnished Before Section 16(5) Cut-Off Date Input Tax Credit Cannot Be Denied Under Section 16(4) When Returns Are Furnished Before Section 16(5) Cut-Off Date Issue Whether denial of Input Tax Credit (ITC) under Section 16(4) for delayed filing of returns for FY 2019-20… Read More »
Cancellation of GST Registration Based on a Vague Non-Speaking Show Cause Notice Is Unlawful Issue Whether a Show Cause Notice (SCN) and subsequent cancellation order issued under Section 29 of the CGST/UKGST Act alleging fraud, wilful misstatement, or suppression of facts are legally sustainable when they fail to provide specific factual details and material particulars.… Read More »
Penalty and Recovery Notices Issued on a Set-Aside Assessment Order Are Illegal and Invalid Issue Whether penalty and recovery notices issued on the basis of an original assessment order—which was set aside by an appellate authority with directions for fresh assessment—are legally valid when the fresh assessment proceedings are still pending. Facts The Assessing Officer… Read More »
Writ Petition Challenging Section 74 Order Dismissed as Uploading Hearing Notices on GST Portal Constitutes Valid Service Writ Petition Challenging Section 74 Order Dismissed as Uploading Hearing Notices on GST Portal Constitutes Valid Service Issue Whether an assessment order passed under Section 74 and a consequential recovery notice can be quashed for denial of natural… Read More »