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 »
Prosecution under general penal law for past tax delays is unsustainable given special GST codes. Issue Whether the revenue or police authorities can legally invoke general penal provisions under Section 316(5) of the Bharatiya Nyaya Sanhita (BNS), 2023 for the delayed deposit of tax when the GST Act provides a complete, self-contained special code for… Read More »
Supreme Court Allows Filing GSTAT Appeal Without Pre-Deposit Subject to Pending SLP Outcome Supreme Court Allows Filing GSTAT Appeal Without Pre-Deposit Subject to Pending SLP Outcome Issue Whether the High Court was right to relegate the assessee to the newly operational GST Appellate Tribunal, and whether the statutory pre-deposit requirement applies to appeals arising from… Read More »
Writ petitions must be redirected to the newly operational GST Appellate Tribunal for statutory adjudication. Writ petitions must be redirected to the newly operational GST Appellate Tribunal for statutory adjudication. Issue Whether the High Court should continue to entertain a writ petition on merits or relegate the petitioner to the statutory remedy of filing an… Read More »