Illegal GST Recovery for Best Judgment Order Refunded With Interest and Costs Recoverable From Erring Officers Illegal GST Recovery for Best Judgment Order Refunded With Interest and Costs Recoverable From Erring Officers Issue Whether the tax authorities’ rejection of an appeal under the Amnesty Scheme and unauthorized recovery of GST dues under Section 62—in disregard… Read More »
Demand of statutory late fee under Section 47 determined within Section 73 adjudication proceedings is valid. Issue Whether tax authorities have the jurisdiction to determine and demand statutory late fees for delayed return filing under Section 47 through adjudication proceedings initiated under Section 73. Facts Registration & Non-Compliance: The petitioner, a proprietorship firm engaged in… Read More »
Cancellation and Revocation Rejections Lacking Mandatory DIN and Hearing are Invalid and Restored Issue Whether GST registration cancellation and subsequent rejection of a revocation application are legally sustainable when issued without a personal hearing, lacking officer identity/DIN, and ignoring previously updated returns and paid dues. Facts Initial Cancellation: The petitioner, a works contractor, had their… Read More »
Uploading SCN Solely On GST Portal Without Email Or Post Service Invalidates Registration Cancellation Order Uploading SCN Solely On GST Portal Without Email Or Post Service Invalidates Registration Cancellation Order Issue Validity of SCN Served Solely via Portal: Whether uploading a Show Cause Notice (SCN) for registration cancellation on the GST portal without additional service… Read More »
Retrospective ITC amendment claims under Circular 237/31/2024-GST must be examined by competent authority upon rectification application. Retrospective ITC amendment claims under Circular 237/31/2024-GST must be examined by competent authority upon rectification application. Issue Whether an order disallowing Input Tax Credit (ITC) as time-barred can be reconsidered by the competent authority through a rectification application pursuant… Read More »
Ex-Parte GST Registration Cancellation Set Aside Due to Failure to Serve Show Cause Notice properly Ex-Parte GST Registration Cancellation Set Aside Due to Failure to Serve Show Cause Notice properly Issue Whether a GST registration cancellation order and a subsequent appellate order dismissing the appeal on limitation are legally sustainable if the mandatory Show Cause… Read More »