Rectification power under Section 161 cannot validate ex parte order by reviewing merits without notice Rectification power under Section 161 cannot validate ex parte order by reviewing merits without notice Issue Whether an adjudicating authority can use Section 161 rectification to conduct a merit review of unconsidered replies, sustain an ex parte demand, and issue… Read More »
Portal-Only Notice Upload Post-Registration Cancellation Violates Section 169 and Principles of Natural Justice Issue Whether uploading a Show Cause Notice solely on the GST portal constitutes valid statutory service under Section 169 after a dealer’s registration has been cancelled, and whether a consequential demand order passed without alternative mode of service violates the principles of… Read More »
Deputy Commissioner Has Valid Pecuniary Jurisdiction to Issue Section 122 Penalty Notice Exceeding Rs. 1 Crore Issue Whether a Deputy Commissioner of State Tax possesses pecuniary jurisdiction under Section 122 read with Section 127 to issue a penalty Show Cause Notice exceeding Rs. 1 crore. Facts Assessment Period: Financial Year 2024-25. Issuance of SCN: A… Read More »
Adjudication Order Imposing Penalty Beyond Show Cause Notice Proposal Invalid Under Section 75(7) Issue Whether an adjudication order passed under Section 73 of the CGST / UPGS Act, 2017 imposing a penalty is legally valid when the Show Cause Notice (SCN) proposed only the confirmation of tax without proposing any penalty. Facts Tax Period: The… Read More »
Demand Order Void As SCN Service Solely On Portal Post Registration Cancellation Violates Natural Justice Issue Whether uploading a Show Cause Notice (SCN) under Section 73 solely on the GST portal constitutes valid service under Section 169 when the taxpayer’s registration has already been cancelled and no business operations are ongoing. Facts Registration Cancellation: The… Read More »
SCN under Section 74 lacking specific allegations of fraud, wilful misstatement, or suppression is legally unsustainable and liable to be quashed. Issue Whether a Show Cause Notice (SCN) issued under Section 74 is legally valid when it fails to disclose the foundational jurisdictional ingredients of fraud, wilful misstatement, or suppression of facts with intent to… Read More »
Assessment Order Demand Exceeding Show Cause Notice Amount Set Aside Under Section 75(7) Assessment Order Demand Exceeding Show Cause Notice Amount Set Aside Under Section 75(7) Issue Whether a tax demand order raising tax, interest, and penalty amounting to ₹24,40,363.10 can be sustained under Section 75(7) of the CGST Act, 2017 when the underlying Show… Read More »
Portal-only service of show cause notice is inadequate after GST registration cancellation. Issue Whether uploading a show cause notice exclusively on the GST portal constitutes valid service under Section 169 of the Central/Uttar Pradesh Goods and Services Tax Act, 2017 when the taxpayer’s GST registration has already been cancelled and no business operations are ongoing.… Read More »
Failure to File Written Reply Cannot Extinguish Mandatory Right to Personal Hearing Under GST Section 75(4) Failure to File Written Reply Cannot Extinguish Mandatory Right to Personal Hearing Under GST Section 75(4) Issue Whether an adverse adjudication order passed under Section 74 without granting a personal hearing—and by marking “NA” under the hearing details column… Read More »
Demand orders based solely on portal notices after GST registration cancellation are legally invalid. Demand orders based solely on portal notices after GST registration cancellation are legally invalid. Issue Whether the service of a show cause notice by merely uploading it onto the common GST portal is legally valid and sufficient if the assessee’s registration… Read More »