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Section 83(1) mandates that any provisional attachment order must contain reasons for the Commissioner’s decision to protect the government’s revenue and failure to provide such reasons renders the provisional attachment order invalid.
GST RC cancellation order was set aside as it lacked reasons and violated the principles of natural justice because the SCN did not propose the cancellation of GST registration ab initio i.e. from the date of registration.
The petitioner is not remediless and can seek refund in accordance with law when he was coerced to deposit an amount under protest.
The impugned order was set aside which confirmed demand on the ground that the petitioner had availed ITC from “cancelled dealers, return defaulters & tax non-payers” without any findings that suppliers from whom the petitioner had availed supplies had not discharged their tax liability
Reopening the case and issuing a new SCN for the same year without providing specific reasons or addressing the petitioner’s detailed reply is improper and in violation of the principles of natural justice.
Cancellation of GST registration, alleging that assessee has issued invoices or bills without supplying goods or services by merely reproducing Rule 21(b) of the CGST Rules without providing specific details or evidence of the alleged non-compliance is unjustified. The lack of specific allegations in the SCN rendered it meaningless and deficient in meeting the requisite legal standards for a show cause notice, thus, the impugned order was set aside.
SCN lacked sufficient details to elicit a meaningful response from petitioner. Thus, petitioner’s GST registration was directed to the restored immediately.
Impugned order based on report from proper officer regarding survey conducted on 24.03.2018, which had not been confirmed or communicated to petitioner for their response was set aside, finding them unsustainable due to the failure to provide the petitioner an opportunity to address the adverse material.
Section 83 prohibits an assessee in default from transferring assets to defeat government revenue interests. Thus, the asseesee must prove bona-fide purchase beyond mere reliance on an encumbrance certificate
Assessment order rejecting claim for ITC on grounds of violation of Section 16(2)(c) was set aside as supplier had paid tax collected to government, though after the prescribed time.