GST Demands and Notices Issued Against a Deceased Sole Proprietor Are Void and Quashed Issue Whether GST tax demand proceedings, show cause notices (SCN), and assessment orders issued in the name of a deceased sole proprietor—despite the tax authorities having prior knowledge of the proprietor’s death—are legally sustainable and within jurisdiction. Facts Closure and Death:… Read More »
Delayed Portal Upload Of Appellate Order Relaxes Refund Limitation Date Permitting Recovery With Interest Issue Whether a refund claim filed pursuant to a favorable appellate order can be saved from the two-year limitation bar under Section 54 when the portal summary (Form GST APL-04) is uploaded by the department after a long delay. Whether the… Read More »
Retrospective GST Cancellation and Revocation Rejection Quashed for Natural Justice Violation and Jurisdictional Overreach Retrospective GST Cancellation and Revocation Rejection Quashed for Natural Justice Violation and Jurisdictional Overreach Issue Whether a retrospective cancellation of GST registration without considering a written request for time to submit supporting documents violates principles of natural justice. Whether revocation proceedings… Read More »
SCN and Tax Demand Order Issued Against Deceased Taxpayer Are Legally Void and Quashed SCN and Tax Demand Order Issued Against Deceased Taxpayer Are Legally Void and Quashed Issue Whether a Show Cause Notice (SCN) and a consequential tax demand order issued under Section 74 of the CGST/GGST Act against a deceased sole proprietor, without… Read More »
Non-Speaking Order Passed Without Personal Hearing Violates Principles of Natural Justice and Is Unsustainable Issue Whether a cryptic, two-line assessment order passed in FORM GST DRC-07 without considering the assessee’s reply, providing reasons, or offering a personal hearing under Section 75 of the CGST/GGST Act, 2017 is legally sustainable. Facts Show Cause Notice: SCNs were… Read More »
Delayed GSTAT Appeal Filed Without Statutory Pre-Deposit and Stay Undertaking Bars Recovery Refund Claim Delayed GSTAT Appeal Filed Without Statutory Pre-Deposit and Stay Undertaking Bars Recovery Refund Claim Issue Whether an assessee is entitled to a refund of tax recovered by the Revenue after the issuance of an Order-in-Appeal, where the assessee fails to file… Read More »
GST assessment orders and recovery notices issued against a deceased taxpayer are completely legally void. GST assessment orders and recovery notices issued against a deceased taxpayer are completely legally void. Issue Whether GST show cause notices, assessment orders, and consequential recovery actions (such as bank account freezing) initiated against a deceased proprietor are legally valid,… Read More »
GST Authorities can not seal godown until it had reasons to believe that goods stored were liable for confiscation HIGH COURT OF GUJARAT Anopsinh Kiritsinh Sarvaiya v. State of Gujarat J.B. PARDIWALA AND BHARGAV D. KARIA, JJ. R/SPECIAL CIVIL APPLICATION NO. 2705 OF 2020 FEBRUARY 6, 2020 Ms. Vaibhavi K. Parikh, for the Petitioner. Chintan Dave, Asstt. Government Pleader, for… Read More »