Portal-only upload of SCN does not constitute valid service unless acknowledged or replied to. Issue Whether uploading a Show Cause Notice (SCN) or order solely under the “View Additional Notices and Orders” tab on the GST portal constitutes valid and sufficient service under Section 169 of the CGST Act without additional communication or acknowledgment. Facts… Read More »
Retrospective GST Registration Cancellation Order Lacking Prior SCN Proposal Is Invalid and Quashed Issue Whether a GST registration cancellation order passed with retrospective effect is legally sustainable when the underlying Show Cause Notice (SCN) did not propose or indicate retrospective cancellation. Facts Petitioner Status: The petitioner is a registered taxable person under the GST regime.… Read More »
GST Complaint Against Director Without Arraigning Company as Accused Is Not Maintainable and Quashed Issue Whether a criminal prosecution for GST offences can proceed against a Director alone under Section 137 of the CGST/HGST Act without impleading/arraigning the company itself as an accused. Facts The Directorate General of GST Intelligence (DGGI) filed a complaint before… Read More »
High Court Grants Regular Bail in Rs 9.67 Crore GST Fraud Case as Investigation Relying on Documentary Evidence Is Complete Issue Whether a proprietor accused of fraudulent Input Tax Credit (ITC) availment of Rs. 9.67 crores is entitled to regular bail under Section 483 of the Bharatiya Nagarik Suraksha Sanhita, 2023 when the evidence is… Read More »
Bail Granted to Furnace Unit Partner in Fraudulent ITC Case Due to Clean Antecedents and Completed Document Collection Bail Granted to Furnace Unit Partner in Fraudulent ITC Case Due to Clean Antecedents and Completed Document Collection Issue Whether the petitioner, a partner in a GST-registered furnace unit in custody for allegedly committing offences under Section… Read More »
Mere Uploading of SCN on GST Common Portal Without Acknowledgment Does Not Constitute Valid Service Mere Uploading of SCN on GST Common Portal Without Acknowledgment Does Not Constitute Valid Service Issue Whether merely uploading a Show Cause Notice (SCN) and Order-in-Original on the GST common portal, without explicit acknowledgment or reply from the taxpayer, constitutes… Read More »
Sanctioned GST Refund Must Be Released Pending Unlisted Delayed Appeal Upon Assessee Furnishing Deposit Undertaking Issue Whether the Revenue can withhold a GST refund sanctioned in 2022 on the ground that a belatedly filed, unlisted appeal is pending before the Appellate Tribunal under Section 54 read with Section 119 of the CGST/HGST Act, 2017. Facts… Read More »
Uploading GST Notices and Orders Solely on Common Portal Without Acknowledgment Is Invalid Service Uploading GST Notices and Orders Solely on Common Portal Without Acknowledgment Is Invalid Service Issue Whether uploading a show cause notice and an order-in-original under the ‘View Additional Notices and Orders’ tab on the GST common portal constitutes valid statutory service… Read More »
Uploading notices or orders solely on the GST portal without acknowledgment does not constitute valid statutory service. Issue Whether merely uploading a Show Cause Notice (SCN) and an Order-in-Original in the “View Additional Notices and Orders” tab on the GST portal constitutes valid statutory service under Section 169 read with Section 146 of the Central/Punjab/Haryana… Read More »
Mere uploading of orders on GST portal without actual communication does not constitute valid service for limitation. Mere uploading of orders on GST portal without actual communication does not constitute valid service for limitation. Issue Whether service of orders solely by uploading them on the GST Common Portal constitutes valid service for computing the limitation… Read More »