Adjudicating Authority Must Grant Personal Hearing Before Passing Adverse Order Under Section 75(4) Even If Unrequested Issue Whether the adjudicating authority is statutorily required under Section 75(4) of the Goods and Services Tax Act to grant an opportunity of personal hearing before passing an adverse order, even if the assessee has not explicitly opted or… Read More »
Personal Hearing Is Mandatory Before Adverse Order Even If Taxpayer Has Not Specifically Opted For It Issue Whether the Revenue is statutorily obligated under Section 75(4) to afford a personal hearing before passing an adverse adjudication order, even if the assessee has not explicitly opted for one. Facts Adjudication Order Passed: The respondent authority passed… Read More »
Directory Three-Month Timeline for Deciding Rectification Does Not Render Authority Functus Officio Post Expiry Directory Three-Month Timeline for Deciding Rectification Does Not Render Authority Functus Officio Post Expiry Issue Whether the three-month timeframe prescribed under Section 161 for deciding a rectification application is mandatory—thereby rendering the authority functus officio upon its expiry—or directory, requiring a… Read More »
GST registration cancellation based on a non-speaking show cause notice lacking factual particulars is legally unsustainable. GST registration cancellation based on a non-speaking show cause notice lacking factual particulars is legally unsustainable. Issue Whether a Show Cause Notice (SCN) and subsequent cancellation order issued under Section 29 of the CGST/UKGST Act alleging fraud, wilful misstatement,… Read More »
Restoration of Cancelled GST Registration Permitted Subject to Filing Pending Returns and Clearing Tax Dues Restoration of Cancelled GST Registration Permitted Subject to Filing Pending Returns and Clearing Tax Dues Issue Whether a taxpayer whose appeal against the cancellation of GST registration was dismissed on grounds of limitation (and not on merits) can be granted… Read More »
Portal Service Post-Cancellation of GST Registration Is Invalid and Order Quashed for Violation of Hearing Rights Issue Whether an adjudication order passed under Section 73 is legally valid when the Show Cause Notice (SCN) was served exclusively through the GST portal after the cancellation of the assessee’s registration and no opportunity of personal hearing was… Read More »
Portal-Only Notice Service Post Registration Cancellation Is Invalid and Adjudication Order Lacks Legal Sustainability Portal-Only Notice Service Post Registration Cancellation Is Invalid and Adjudication Order Lacks Legal Sustainability Issue Whether serving a show-cause notice solely by uploading it on the GST portal after the cancellation of the assessee’s registration constitutes valid service under Section 169… Read More »
Service on portal after cancellation of GST registration is invalid; adjudication order quashed. Issue Whether serving a Show Cause Notice (SCN) and adjudication order solely by uploading them on the GST portal constitutes valid service under Section 169 of the CGST/UKGST Act when the petitioner-firm’s GST registration had already been cancelled prior to the issuance… Read More »
Order-in-Original Quashed and Matter Remanded for Failure to Consider Timely Filed Manual Reply Issue Whether an adjudication order passed under Section 73 without considering a timely filed manual reply violates principles of natural justice and warrants writ interference despite the statutory appeal being time-barred. Facts The Revenue issued a Show Cause Notice (SCN) in Form… Read More »
Section 5 Of Limitation Act Is Impliedly Excluded For Condoning Delay Beyond Capped Period Under Section 107 GST Issue Applicability of Section 5 of Limitation Act to Section 107 GST Appeals: Whether the Appellate Authority under Section 107 of the CGST/UKGST Act, 2017 has the power to condone delay beyond the statutory period prescribed under… Read More »