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Mere Recital of “Suppression” Cannot Extend GST Limitation: Supreme Court Quashes Section 74 notice Against Tata Steel – Allows department to re-issue SCN for remaining period but with foundational facts
Updates

Mere Recital of “Suppression” Cannot Extend GST Limitation: Supreme Court Quashes Section 74 notice Against Tata Steel – Allows department to re-issue SCN for remaining period but with foundational facts

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Demand under Section 73 quashed as the Show Cause Notice was uploaded in an inaccessible “Additional Notices” tab, causing denial of natural justice due to non-service and resulting non-participation in adjudication.
Case Laws

Demand under Section 73 quashed as the Show Cause Notice was uploaded in an inaccessible “Additional Notices” tab, causing denial of natural justice due to non-service and resulting non-participation in adjudication.

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Assessment orders quashed as rejection based on format non-compliance held violative of natural justice
Case Laws

Assessment orders quashed as rejection based on format non-compliance held violative of natural justice

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GST demand set aside as notice was uploaded only under “Additional Notices” tab and not properly served, violating principles of natural justice
Case Laws

GST demand set aside as notice was uploaded only under “Additional Notices” tab and not properly served, violating principles of natural justice

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Ex parte GST assessment order set aside as notices were uploaded under incorrect column, denying opportunity of hearing
Case Laws

Ex parte GST assessment order set aside as notices were uploaded under incorrect column, denying opportunity of hearing

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GST recovery proceedings kept in abeyance as Himachal Pradesh High Court defers challenge to Section 168A and time-limit extension notifications pending Supreme Court adjudication
Case Laws

GST recovery proceedings kept in abeyance as Himachal Pradesh High Court defers challenge to Section 168A and time-limit extension notifications pending Supreme Court adjudication

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Retrospective ITC Reversal Set Aside Due to Quashed Cancellation of Supplier’s GSTIN
Case Laws

Retrospective ITC Reversal Set Aside Due to Quashed Cancellation of Supplier’s GSTIN

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Voluntary ITC Reversal Accepted Despite Technical Error in DRC-03
Case Laws

Voluntary ITC Reversal Accepted Despite Technical Error in DRC-03

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GST Assessment Order Quashed for Ignoring Assessee’s Reply to Show Cause Notice
Case Laws

GST Assessment Order Quashed for Ignoring Assessee’s Reply to Show Cause Notice

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Order passed without providing relied upon documents and without jurisdiction.
Case Laws

Order passed without providing relied upon documents and without jurisdiction.

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