Lawgics – Judgment No. 200
GST RC cancellation is not justified as petitioner was not given fair opportunity to respond.
Tag: GST Notes
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. 188
The Department can proceed under Section 35(6) or 73 or 74 of the UPGST Act instead of Section 130 of the UPGST Act, for excess stock of material on the basis of eye estimation during inspection.
Lawgics – Judgment No. 187
Synopsis: Orders issued under Section 73 of the CGST/SGST Acts must carry the digital or manual signature of the officer passing the order in order to treat the order to be a valid order for the purposes of the CGST/SGST…
Lawgics – Judgment No. 186
GST RC cancellation order was passed with retrospective effect from 01.07.2017 for the only reason set out in the impugned SCN that Principal place of business not found at the time of field visit, was quashed for violating the principles of natural justice.