Lawgics – Judgment No. 164
GST Assessment order was set aside as the CGST Act’s assessment time limit was extended for F.Y. 2018-19, but no similar extension was made under the DGST Act.
Tag: sec. 73 of cgst act
Lawgics – Judgment No. 161
Synopsis: Petitioner should seek remedy through the appropriate statutory process after the competent authority makes a decision and passes an order.
GST DAILY – 237
HC remanded matter as AO imposed tax liability though services were taxable on RCM basis
GST DAILY – 236
Order confirming demand to be quashed since assessee explained disparity due to reflecting GST amount under wrong head: HC
Lawgics – Judgment No. 156
Any communication without a DIN is deemed invalid and considered as never issued as per Circular No. 122/41/2019-GST dated 05.11.2019
Section 73: HC set-aside attachment order over SCN and notice issued in improper manner
The case revolves around a challenge to the Show Cause Notice (SCN) and the adjudication order, particularly regarding the attachment of the petitioner’s bank account. The primary issues in this case pertain to the principles of natural justice, the service of notice, and the petitioner’s opportunity to respond to the SCN.
Lawgics – Judgment No. 152
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.
Lawgics – Judgment No. 150
GST Proceedings are invalid without Document Identification Number (DIN)
Lawgics – Judgment No. 148
GST Assessment Proceeding cannot be initiated against deceased person.
Lawgics – Judgment No. 147
Demand Order was set aside on the ground of breach of principles of natural justice.