Retrospective GST registration cancellation is invalid if not proposed in the preceding Show Cause Notice. Issue Whether an order cancelling a taxpayer’s GST registration with retrospective effect is legally sustainable when the preceding Show Cause Notice (SCN) did not explicitly propose or mention cancellation with retrospective effect under Section 29 of the CGST Act. Facts… Read More »
GST Registration Cancellation Set Aside and Restoration Directed Subject to Standard Statutory Conditions Precedent Issue Whether the cancellation of the petitioner’s GST registration dated 20.02.2023 should be set aside and restored in line with the binding precedent established in Tvl. Suguna Cutpiece Center v. Appellate Deputy Commissioner (ST) (GST). Facts Cancellation Order: The petitioner’s GST… Read More »
Composite GST Show Cause Notices Issued Across Multiple Financial Years Under Section 73 Are Legally Unsustainable Issue Whether a single composite Show Cause Notice (SCN) issued under Section 73 covering multiple assessment years (2019-20 and 2020-21), along with its consequential summary orders and adjudication proceedings, is legally valid. Facts Composite SCN Issued: The Revenue issued… Read More »
Appellate Delay Caused by Portal-Only Service Condoned and Restored for Adjudication on Merits Issue Whether an appeal dismissed as time-barred under Section 107 should be condoned and restored for a decision on merits when the underlying Show Cause Notice and Order-in-Original were served exclusively via the GST portal without separate acknowledgment or effective communication. Facts… Read More »
Pre-CIRP GST Dues Stand Extinguished Post-Plan Approval, but Assessee Remains Liable for Post-CIRP Liabilities Issue Whether GST demand orders covering both pre-CIRP and post-CIRP periods (April 2018 to March 2020) are legally sustainable after the approval of an IBC Resolution Plan, and whether pre-CIRP tax liabilities stand extinguished while post-CIRP tax liabilities remain enforceable. Facts… Read More »
Input Tax Credit Entitled Under Section 16(5) as Returns Were Filed Before Cut-Off Date Input Tax Credit Entitled Under Section 16(5) as Returns Were Filed Before Cut-Off Date Issue Whether the denial of Input Tax Credit (ITC) under Section 16(4) is sustainable when the petitioner submitted returns for January to March 2020 before the statutory… Read More »
Composite GST Notices and Orders Covering Multiple Assessment Years Are Invalid and Liable to Be Quashed Composite GST Notices and Orders Covering Multiple Assessment Years Are Invalid and Liable to Be Quashed Issue Whether a single composite notice and order-in-original covering multiple financial years (2018–19, 2019–20, and 2020–21) is legally sustainable under the CGST/KGST Act.… Read More »
Kerala High Court Rules GST Returns Filed Before November 30 2021 Entitled To Input Tax Credit Kerala High Court Rules GST Returns Filed Before November 30 2021 Entitled To Input Tax Credit Issue Whether the tax authorities were justified in denying Input Tax Credit (ITC) under Section 16(4) of the CGST/KGST Act for the period… Read More »