GST Adjudication Passed Without Granting Mandatory Personal Hearing Under Section 75(4) Is Legally Unsustainable Issue Whether an adjudication order under Section 75 of the GST Act involving an adverse tax determination can be sustained when the Revenue fails to provide a mandatory personal hearing to the assessee under Section 75(4). Facts Nature of Petition: The… 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 »
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 »
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 »