Composite GST demand notices clubbing multiple financial years are illegal as they violate limitation periods. Issue Whether the tax authority can legally issue a composite Show Cause Notice (SCN) and a single Order-in-Original (OIO) by clubbing multiple distinct financial years (2018-19 to 2023-24) under Section 74, or if each financial year must be treated as… Read More »
GST registration cancellation order passed without specific reasons or detailed SCN violates natural justice principles. GST registration cancellation order passed without specific reasons or detailed SCN violates natural justice principles. Issue Whether the cancellation of the petitioner’s GST registration via a non-speaking order, following a Show Cause Notice (SCN) that lacked specific details of the… Read More »
GST cancellation based on a stale, year-old show cause notice is legally unsustainable. Issue Whether the tax authority can validly cancel a taxpayer’s GST registration based on a stale Show Cause Notice (SCN) after a long period of total inaction spanning two financial years. Facts The petitioner is a partnership firm registered under the CGST/Assam… Read More »
Reassessment order must be quashed if the Assessing Officer fails to consider the assessee’s replies Reassessment order must be quashed if the Assessing Officer fails to consider the assessee’s replies Issue Whether an order passed under Section 148A(3) and a consequential reassessment notice under Section 148 are legally sustainable if the Assessing Officer fails to… Read More »
Ex-Parte GST Registration Cancellation Set Aside Due to Failure to Serve Show Cause Notice properly Ex-Parte GST Registration Cancellation Set Aside Due to Failure to Serve Show Cause Notice properly Issue Whether a GST registration cancellation order and a subsequent appellate order dismissing the appeal on limitation are legally sustainable if the mandatory Show Cause… Read More »
Statutory GST interest and penalties cannot be waived by courts due to contractual tax disputes. Issue Whether a court can direct tax authorities to waive statutory interest, penalties, or time limits, and allow out-of-statute return modifications, because of a dispute over an incremental GST burden between a contractor and a government employer under a transitional… Read More »
Writ Petitions Are Not Maintainable When Statutory Appeal Remedy Under Section 107 Is Available Writ Petitions Are Not Maintainable When Statutory Appeal Remedy Under Section 107 Is Available Issue Whether a writ petition under Article 226 of the Constitution of India can be maintained when an alternative, efficacious statutory remedy of appeal is available under… Read More »
Courts retain inherent jurisdiction to waive the mandatory ten percent pre-deposit for filing GST appeals. Issue Whether the court holds the inherent jurisdiction under Article 226 to waive the statutory mandate of a 10% pre-deposit for entertaining a first appeal under Section 107 of the GST Act in appropriate cases. Facts The tax department issued… Read More »
Revenue must immediately restore a cancelled GST registration if the appellate authority orders restoration. Issue Whether the tax department can legally refuse to comply with an appellate order directing the restoration of a cancelled GST registration on the grounds that a further appeal is pending and a subsequent physical survey showed no ongoing business. Facts… Read More »
GST registration cancelled for non-filing must be restored expeditiously upon payment of all outstanding tax dues. Issue Whether a taxpayer is entitled to the restoration of their cancelled GST registration under Section 30 and Rule 22(4) on the grounds of financial hardship, provided they demonstrate a readiness to pay all arrears of tax, interest, penalty,… Read More »