Tag Archives: State Tax Officer

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 »

ITC Cannot Be Denied Under General Time Limits If Filed Within Special Non-Obstante Cut-off Issue Whether Input Tax Credit (ITC) can be legally denied under the general time limits of Section 16(4) of the CGST/SGST Act if the taxpayer filed their returns within the specific timeline provided by a special non-obstante credit provision. Facts The… Read More »