Lawgics – Judgment No. 201
Synopsis: The Delhi High Court dismissed the writ petition involving fraudulent ITC claims, directing the petitioner to pursue appellate remedy u/s 107 of the CGST Act.
Category: Lawgics
Lawgics – Judgment No. 200
GST RC cancellation is not justified as petitioner was not given fair opportunity to respond.
Lawgics – Judgment No. 199
Synopsis: Rejection of appeal on ground that appeal was not filed electronically under Rule 108 of CGST Rules, 2017 is invalid in case of non availability of order–in–original on GST portal and Appeal being filed manually.
Lawgics – Judgment No. 198
Synopsis: The demand order was quashed on the ground that the hearing notices must not be merely uploaded on portal but also e-mailed to petitioner.
Lawgics – Judgment No. 197
Synopsis: Notification dated 11.03.2022 & 25.11.2024 confers power to Principal Commissioner Delhi North and Delhi West to issue notices under Section 73 & 74 of CGST Act, 2017.
Lawgics – Judgment No. 196
Once revenue taken particular stand same cannot be completely changed by different reason or ground and therefore demand order was quashed as initially authorities physically verified goods and accompanying documents without noting any discrepancies but later served demand stating goods being different as mentioned in documents without valid reasons.
Lawgics – Judgment No. 195
GST Registration Cancellation was set aside and the Petitioner was granted personal hearing and access to GST portal to upload reply and documents to SCN.
Lawgics – Judgment No. 194
Synopsis: Delhi High Court allowed petitioners to pursue appellate remedies though Court noted petitioners had sufficient information to respond to SCN but failed to do so in a timely manner and had not been diligent.
Lawgics – Judgment No. 192
Synopsis: Court directed Department to intimate the total outstanding statutory dues till date of GST RC cancellation and restore such registration upon payment of dues by petitioner when Registration certificate cancelled due to non-furnishing of returns in compliance of the provisions of Section 29(2)(c) of the GST Act, 2017 for a continuous period of 6 or more months.
Lawgics – Judgment No. 191
It is the choice of petitioner to either file appeal u/s 107 or revision u/s 108 against orders passed u/s 73. The words in Section 108(2)(1) cannot be understood as implying that first of all the applicant should file an appeal and only thereafter, a revision will lie against such an order passed in appeal.