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Tag: Section 74 CGST

GST demand and rectification rejection quashed as violation of natural justice; matter remanded for fresh adjudication after hearing the assessee
Case Laws

GST demand and rectification rejection quashed as violation of natural justice; matter remanded for fresh adjudication after hearing the assessee

Kirti Gupta -
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Delay in GST appeal condoned as order uploaded only on portal without physical service deprived assessee of natural justice
Case Laws

Delay in GST appeal condoned as order uploaded only on portal without physical service deprived assessee of natural justice

Kirti Gupta -
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GST assessment quashed as email reply was ignored and no personal hearing was granted, violating natural justice
Case Laws

GST assessment quashed as email reply was ignored and no personal hearing was granted, violating natural justice

Kirti Gupta -
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GST demand quashed as SEZ unit was not liable for IGST on DTA clearances and officer failed to consider taxpayer’s reply
Case Laws

GST demand quashed as SEZ unit was not liable for IGST on DTA clearances and officer failed to consider taxpayer’s reply

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GST appellate order set aside and remanded as recovery from credit ledger was not duly adjusted against tax demand
Case Laws

GST appellate order set aside and remanded as recovery from credit ledger was not duly adjusted against tax demand

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Writ petition dismissed as High Court held that ITC dispute arising from retrospective cancellation of supplier must be pursued through statutory appellate remedy.
Case Laws

Writ petition dismissed as High Court held that ITC dispute arising from retrospective cancellation of supplier must be pursued through statutory appellate remedy.

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Refund demand quashed at interim stage as omission of Rule 96(10) left no authority to continue proceedings
Case Laws

Refund demand quashed at interim stage as omission of Rule 96(10) left no authority to continue proceedings

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Stay granted on GST demand as Tribunal not constituted; Court directs deposit of 10% of balance tax in addition to appellate pre-deposit
Case Laws

Stay granted on GST demand as Tribunal not constituted; Court directs deposit of 10% of balance tax in addition to appellate pre-deposit

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Writ petition disposed as court held limitation plea against extended period under Section 74 must be raised in appeal, not writ, since SCN was unchallenged and investigation revealed ITC from fake invoices
Case Laws

Writ petition disposed as court held limitation plea against extended period under Section 74 must be raised in appeal, not writ, since SCN was unchallenged and investigation revealed ITC from fake invoices

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Delhi High Court relegates Ambika Traders to appellate remedy under Section 107 CGST Act, holding writ petition against ₹167 crore ITC fraud demand not maintainable since replies were duly considered and consolidated SCN for multiple years is legally permissible
Case Laws

Delhi High Court relegates Ambika Traders to appellate remedy under Section 107 CGST Act, holding writ petition against ₹167 crore ITC fraud demand not maintainable since replies were duly considered and consolidated SCN for multiple years is legally permissible

Kirti Gupta -
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