Tag Archives: Joint Commissioner of State Tax

Rejection of Belated GST Appeal Set Aside to Grant Opportunity for Paying Deficit Pre-Deposit Under Amnesty Scheme

By | September 21, 2026

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 »

Cancellation of GST Registration Based on a Vague Non-Speaking Show Cause Notice Is Unlawful

By | September 11, 2026

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 »