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.
Tag: lawgics – judgment
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.
Lawgics – Judgment No. 185
Synopsis: Since the GST portal for filing Form ITC-02 was non-functional in 2017, faulting the Petitioner for not filing it electronically was unjustified. Hence, impugned order was set aside, emphasizing that procedural lapses caused by administrative failures should not be…
Lawgics – Judgment No. 184
The SCN and GST cancellation order lacked proper reasoning and showed non-application of mind, therefore, were aside.
Lawgics – Judgment No. 183
Central Authorities do not have jurisdiction to issue summons, when State Authorities had already investigated the transactions by putting reliance on the prohibition against parallel proceedings u/s 6(2) of CGST Act.
Lawgics – Judgment No. 182
Synopsis: Non-compliance with appellate orders could lead to administrative chaos and erode public confidence in the appeal system.
Lawgics – Judgment No. 181
The SCN lacked specific details or evidence to support the allegations of fraud, willful misstatement, or suppression of fact and the extremely short time given to respond violated the petitioner’s right to natural justice. Thus, the authorities were directed to restore GST registration.
Lawgics – Judgment No. 180
Synopsis: The Supreme Court held that if construction of a building is essential for supplying services such as renting out, it could fall into the “plant” i.e. exception to section 17(5)(d) of CGST Act. Functionality test will have to be applied to decide whether building is a plant.
Lawgics – Judgment No. 179
The SCNs were not placed in a way that would attract the petitioner’s attention and thus, the impugned order set aside.