Portal-Uploaded SCN and Email Reminders Validly Served; Writ Challenging Ex Parte Demand Dismissed Issue Whether an SCN issued in Form GST DRC-01 via the portal and notified through automated email/SMS alerts constitutes valid statutory service under Section 169 of the CGST/BGST Act. Whether a writ petition under Article 226 challenging an ex parte demand order… Read More »
Refund Cannot Be Withheld Without Express Order and Hearing Under Section 54(11) Issue Whether the revenue authorities can withhold a GST cash ledger refund by issuing a deficiency memo under Rule 90(3) without initiating formal proceedings and passing a reasoned order under Section 54(11). Facts Assessee Profile: The petitioner is a works contractor registered under… Read More »
GST Determination Order Passed Before Annual Return Due Date Is Premature And Invalidation Required GST Determination Order Passed Before Annual Return Due Date Is Premature And Invalidation Required Issue Whether a tax determination order under Section 73 passed prior to the statutory due date for filing the annual return under Section 44 is legally sustainable.… Read More »
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 »