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A detailed Notes on ‘ Show Cause Notice, Adjudication, Offences, Penalties, Appeals, Revision, Prosecution and Compounding’ by Mr. Shailesh Sheth, Advocate
Since the SCN for cancellation of RC was not issued in the correct form, the entire proceedings, including the cancellation order, were held to be without jurisdiction and invalid.
Late fees for belated filing of GSTR-9 & GSTR-9C cannot be demanded when Government itself has given waiver through Amnesty Scheme
HC allowed filing of Revised GSTR-3B return to correct error when such error led to scrutiny proceedings u/s 61, culminating into order
Proper Officer had to at least consider the reply on merits and then form an opinion. He merely held that the reply is not properly replied/filed without any justification which ex-facie shows that Proper Officer has not applied his mind to the reply submitted by the petitioner.
The GST Appeal can be filed belatedly with an application for condonation of delay by invoking the provisions of Section 5 of the Limitation Act, 1963
GST Proceedings are invalid without Document Identification Number (DIN)
The GST registration cannot be cancelled with retrospective date merely on account of non-filing of few returns
GST Assessment Proceeding cannot be initiated against deceased person.
Demand Order was set aside on the ground of breach of principles of natural justice.