Tag Archives: State Tax Officer

Writ Petition Challenging Section 74 Order Dismissed as Uploading Hearing Notices on GST Portal Constitutes Valid Service Writ Petition Challenging Section 74 Order Dismissed as Uploading Hearing Notices on GST Portal Constitutes Valid Service Issue Whether an assessment order passed under Section 74 and a consequential recovery notice can be quashed for denial of natural… Read More »

Consolidated Show Cause Notice Covering Multiple Financial Years Under Section 73 Is Legally Invalid and Liable to Be Quashed Issue Whether issuing a single consolidated/composite Show Cause Notice under Section 73 covering multiple financial years (FY 2020-21 to FY 2022-23) is legally sustainable. Facts A consolidated Show Cause Notice (SCN) was issued to the petitioner… Read More »

Writ Petition Challenging ITC Disallowance Dismissed Due to Inordinate Delay and Failure to Respond to Statutory Notices Writ Petition Challenging ITC Disallowance Dismissed Due to Inordinate Delay and Failure to Respond to Statutory Notices Issue Whether a writ petition under Article 226 challenging a GST assessment order under Section 73 disallowing ITC due to GSTR-3B… Read More »

Disallowance of Input Tax Credit Quashed as Returns Were Filed Within Amending Section 16(5) Timeline Disallowance of Input Tax Credit Quashed as Returns Were Filed Within Amending Section 16(5) Timeline Issue Whether the disallowance of Input Tax Credit (ITC) for the period October 2017 to March 2018 on the ground of time bar is legally… Read More »

Best Judgment Assessment Orders Quashed as Revenue Failed to Prove Service of Mandatory Statutory Notices Best Judgment Assessment Orders Quashed as Revenue Failed to Prove Service of Mandatory Statutory Notices Issue Whether best judgment assessment orders passed under Section 62 of the CGST/KGST Act are legally sustainable when no mandatory statutory notices were actually served… Read More »

Fraud at the post-registration amendment stage concerning business premises does not warrant complete cancellation of the original GST registration. Issue Whether alleged fabrication or fraud committed solely at the post-registration amendment stage to add additional business premises justifies the complete cancellation of the original GST registration under Section 29 of the Central Goods and Services… Read More »