Bharat Law House Pvt. Ltd. Launches Three Power-Packed Books, Authored by Adv. Suresh Sharma and Adv. Varun Sharma

Bharat Law House Pvt. Ltd. Launches Three Power-Packed Books, Authored by Adv. Suresh Sharma and Adv. Varun SharmaGSTDated:- 5-2-2026PTIMumbai (Maharashtra) [India], February 05: A significant literary and professional milestone was marked on January 31,

Bharat Law House Pvt. Ltd. Launches Three Power-Packed Books, Authored by Adv. Suresh Sharma and Adv. Varun Sharma
GST
Dated:- 5-2-2026
PTI
Mumbai (Maharashtra) [India], February 05: A significant literary and professional milestone was marked on January 31, 2026, with the grand launch of three books published by Bharat Law House Pvt. Ltd., including two landmark GST titles and The First-Generation Lawyer. The event, held in Fortune Select Exotica – Member ITC HotelsÂ’ Group, Navi Mumbai from 5:30 PM to 8:30 PM, brought together an eminent gathering of dignitaries, legal professionals, chartered accountants, and business leaders to celebrate definitive new contributions to GST law and practice. The event was hosted by Mr. Ravi Pu

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ney-Laundering Act, 2002) – Law & Practice The event also featured the Authors: • Advocate Suresh Sharma – Practitioner in Tax Litigation • Advocate Varun Sharma – Practitioner in Tax Litigation The Chief Guest and Honorary Guests shared their perspectives on the evolving GST framework, enforcement challenges, and the importance of practical legal understanding for professionals and businesses.
The evening marked the launch of three significant legal publications by Bharat Law House Pvt. Ltd., united by one shared professional journey, the evolution of legal practice from courtroom expertise to lived experience.
The two GST-focused titles, authored by Adv. Suresh Sharma and Adv. Varun Sharma, offers definitive, practice-oriented insight

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Late fee and general penalty under GST: court dropped general penalty but confirmed substantial late fee subject to compliance

Late fee and general penalty under GST: court dropped general penalty but confirmed substantial late fee subject to complianceCase-LawsGSTImposition of a general penalty where concurrent assessment orders exist was held arbitrary under the doctrine agains

Late fee and general penalty under GST: court dropped general penalty but confirmed substantial late fee subject to compliance
Case-Laws
GST
Imposition of a general penalty where concurrent assessment orders exist was held arbitrary under the doctrine against double punishment; consequence: the general penalty of Rs.50,000 was set aside. The liability for late fee was sustained on merits and the petitioner was directed to pay Rs.1,67,200 within 30 days; consequence: on compliance the impugned assessment order and recovery proceedings will be quashed and dropped immediately. Failure to comply permits recovery as if the petition were dismissed. Writ Petition disposed accordingly.
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Pre-deposit requirement for GST tax dispute and bank attachment vacated subject to 25% deposit and setoff

Pre-deposit requirement for GST tax dispute and bank attachment vacated subject to 25% deposit and setoffCase-LawsGSTCourt exercised discretionary relief despite expiry of limitation under Section 107 by quashing and remitting the tax order for fresh adju

Pre-deposit requirement for GST tax dispute and bank attachment vacated subject to 25% deposit and setoff
Case-Laws
GST
Court exercised discretionary relief despite expiry of limitation under Section 107 by quashing and remitting the tax order for fresh adjudication on merits. The writ is disposed subject to the petitioner depositing 25% of the disputed tax as a pre-deposit condition for de novo proceedings; bank attachment is ordered to be vacated on compliance and provided no other arrears exist. Amounts already recovered or paid will be verified and set off against the 25% pre-deposit; if recovered amounts exceed 25% no further payment is required. Noncompliance permits respondents to resume recovery as if the writ were dismissed.
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Limitation for tax recovery under Section 73 remitted for fresh adjudication subject to 50% predeposit and lifting attachment

Limitation for tax recovery under Section 73 remitted for fresh adjudication subject to 50% predeposit and lifting attachmentCase-LawsGSTLimitation for issuance of a tax recovery order under Section 73 was considered alongside an extension by notification

Limitation for tax recovery under Section 73 remitted for fresh adjudication subject to 50% predeposit and lifting attachment
Case-Laws
GST
Limitation for issuance of a tax recovery order under Section 73 was considered alongside an extension by notification; because the impugned order was ex parte after the petitioner failed to reply to the show cause notice, the court remitted the matter for fresh adjudication on merits. The respondent must give notice before passing any fresh order. Proceeding will continue only if the petitioner deposits 50% of the disputed tax in cash or from its electronic cash ledger within 30 days; bank attachment will be lifted upon that deposit, and failure to comply permits recovery as if the petition were dismissed.
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GST rate reduction on instant noodles found profiteering; Rs90.9 lakh directed to Consumer Welfare Fund, no interest or penalty

GST rate reduction on instant noodles found profiteering; Rs90.9 lakh directed to Consumer Welfare Fund, no interest or penaltyCase-LawsGSTInvoice-wise comparison found a rebuttable presumption of profiteering following a GST rate reduction on specified s

GST rate reduction on instant noodles found profiteering; Rs90.9 lakh directed to Consumer Welfare Fund, no interest or penalty
Case-Laws
GST
Invoice-wise comparison found a rebuttable presumption of profiteering following a GST rate reduction on specified snack products; the DGAP report quantified profiteering at Rs. 90,90,310 for 15.11.2017-31.12.2018 and that amount must be deposited equally into the Consumer Welfare Fund. Interest was not imposed because the rule authorising 18% interest became effective on 28.06.2019 and fiscal additions are not to be applied retrospectively (per SC precedent), so no interest is directed. Penalty under the penal provision was not imposed because that provision came into force on 01.01.2020 and cannot be applied retroactively.
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Challenge to show cause notice under GST — court refuses preadjudication interference, preserves crossexamination and rebuttal rights

Challenge to show cause notice under GST court refuses preadjudication interference, preserves crossexamination and rebuttal rightsCase-LawsGSTA challenge to a show cause notice under the GST framework raises disputed factual issues best resolved in adju

Challenge to show cause notice under GST court refuses preadjudication interference, preserves crossexamination and rebuttal rights
Case-Laws
GST
A challenge to a show cause notice under the GST framework raises disputed factual issues best resolved in adjudication; accordingly, preadjudication interference is declined. The petitioner need not be compelled to deposit proposed amounts before adjudication. Statements of recipients recorded in investigation may be relied upon by revenue, but the petitioner is entitled to crossexamine those witnesses before any adverse inference is drawn; that right will be afforded. Documentary records relied on by revenue may be challenged for reliability and the petitioner has the right to rebut inferences drawn from such documents. Facts and law must be determined during adjudication.
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Entitlement to input tax credit despite limitation due to retrospective amendment; orders based solely on limitation quashed and recovery restrained

Entitlement to input tax credit despite limitation due to retrospective amendment; orders based solely on limitation quashed and recovery restrainedCase-LawsGSTEntitlement to input tax credit was upheld despite limitation under the former provision becaus

Entitlement to input tax credit despite limitation due to retrospective amendment; orders based solely on limitation quashed and recovery restrained
Case-Laws
GST
Entitlement to input tax credit was upheld despite limitation under the former provision because a retrospective amendment inserting Section 16(5) governs eligibility; accordingly, assessment orders that denied ITC solely on limitation grounds are quashed insofar as claims fall within the period prescribed by Section 16(5) and the respondent is restrained from initiating proceedings based only on limitation. Petitioners may apply separately for refund and the Department must decide on merits. Bank accounts frozen under the impugned order must be defrozen and amounts collected may be refunded or adjusted in tax ledgers. The Department retains liberty to pursue cases on merits where fraudulent, wrong or excess ITC claims are alleged.
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Requirement to quantify interest in show cause notices under GST leads to quashing of unquantified notice and demand

Requirement to quantify interest in show cause notices under GST leads to quashing of unquantified notice and demandCase-LawsGSTShow cause notices must quantify interest liability before demanding it; failure to quantify interest for the specified period

Requirement to quantify interest in show cause notices under GST leads to quashing of unquantified notice and demand
Case-Laws
GST
Show cause notices must quantify interest liability before demanding it; failure to quantify interest for the specified period in the notice violated the statutory requirement and rendered both the notice and subsequent adjudication order invalid. The court distinguished liability quantified in orders from liability that must be specified in notices, holding that provisions addressing unquantified interest in orders do not cure an unquantified notice. Consequently the impugned notice and demand were quashed, with liberty for tax authorities to issue a fresh, properly quantified show cause notice and proceed in accordance with law.
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Provisional attachment of bank accounts: expiry after one year and need for specific order; relief granted to petitioner.

Provisional attachment of bank accounts: expiry after one year and need for specific order; relief granted to petitioner.Case-LawsGSTProvisional attachment under the Act expires after one year, and an attachment directed by reference to a PAN does not aut

Provisional attachment of bank accounts: expiry after one year and need for specific order; relief granted to petitioner.
Case-Laws
GST
Provisional attachment under the Act expires after one year, and an attachment directed by reference to a PAN does not automatically operate on a separate savings bank account absent a specific attachment order for that account; consequently the provisional attachment in relation to the petitioner's savings account is nonoperational as the oneyear period has lapsed. The High Court held that no justifying order specifically attaching the savings account appears on record, and therefore partly allowed the petition and disposed of pending applications accordingly.
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Benefit of Circular No.224/18/2024-GST on recovery stays where intimation satisfies undertaking; refund ordered after withholding pre-deposit

Benefit of Circular No.224/18/2024-GST on recovery stays where intimation satisfies undertaking; refund ordered after withholding pre-depositCase-LawsGSTApplicability of Circular No.224/18/2024-GST para 6 turns on two preconditions: deposit of the pre-dep

Benefit of Circular No.224/18/2024-GST on recovery stays where intimation satisfies undertaking; refund ordered after withholding pre-deposit
Case-Laws
GST
Applicability of Circular No.224/18/2024-GST para 6 turns on two preconditions: deposit of the pre-deposit contemplated under Section 112 and provision of an undertaking/intimation to the proper appellate authority. The court accepted that the taxpayer furnished the required intimation and, in the peculiar facts, treated that intimation as sufficient for para 6; accordingly the revenue was directed to refund amounts recovered under the summary demand after withholding the pre-deposit amount as contemplated under Section 112. The taxpayer forewent any claim to interest on the refunded amount.
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Cancellation of GST registration for misuse of input tax credit upholds dismissal of writ and allows tax and penalty recovery

Cancellation of GST registration for misuse of input tax credit upholds dismissal of writ and allows tax and penalty recoveryCase-LawsGSTCancellation of GST registration was upheld where registration was obtained to wrongfully avail input tax credit witho

Cancellation of GST registration for misuse of input tax credit upholds dismissal of writ and allows tax and penalty recovery
Case-Laws
GST
Cancellation of GST registration was upheld where registration was obtained to wrongfully avail input tax credit without proof of physical movement and genuineness; court found transactions were camouflaged by mantenering multiple registrations at the same premises, and that invoices were used to pass illegitimate ITC. The appellate order affirming cancellation was not interfered with for lack of justification in holding separate registrations for the same premises; consequence: the writ petition dismissed and respondents granted liberty to recover tax and penalty from customers.
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UP: Five arrested for GST fraud, Rs 7.03 crore revenue loss unearthed in Etawah

UP: Five arrested for GST fraud, Rs 7.03 crore revenue loss unearthed in EtawahGSTDated:- 3-2-2026PTIEtawah (UP), Feb 3 (PTI) Uttar Pradesh Police arrested five members of an organised gang on Tuesday for allegedly being involved in large-scale Goods and

UP: Five arrested for GST fraud, Rs 7.03 crore revenue loss unearthed in Etawah
GST
Dated:- 3-2-2026
PTI
Etawah (UP), Feb 3 (PTI) Uttar Pradesh Police arrested five members of an organised gang on Tuesday for allegedly being involved in large-scale Goods and Services Tax (GST) evasion through fake firms, uncovering a revenue loss of about Rs 7.03 crore, officials said.
The accused created shell firms and issued fake tax invoices without any actual supply of goods to illegally generate and pass on input tax credit (ITC), Senior Superintendent of Police Brijesh Kumar Srivastava said.
Three people were arrested earlier in the matter, while five others were held on Tuesday, the officer said.
During searches, police recovered a la

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Electronic assessment order validity and reference number as authentication; unexplained delay bars challenge and leads to dismissal

Electronic assessment order validity and reference number as authentication; unexplained delay bars challenge and leads to dismissalCase-LawsGSTThe note addresses the legal sufficiency of an electronically uploaded assessment order and its summary carryin

Electronic assessment order validity and reference number as authentication; unexplained delay bars challenge and leads to dismissal
Case-Laws
GST
The note addresses the legal sufficiency of an electronically uploaded assessment order and its summary carrying a Reference Number / Document Identification Number as proof of digital authentication; the Reference Number is treated as exclusively assigned to that order, supporting its validity. It also treats unexplained delay in approaching the court (laches) as fatal to relief where no explanation is offered; the procedural consequence is that challenges to such orders may be dismissed for laches when the petitioner accessed the portal but did not promptly seek judicial review.
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Transfer of going concern and transfer of input tax credit under GST allowed; exemption applies though interstate ledger transfers left to authorities.

Transfer of going concern and transfer of input tax credit under GST allowed; exemption applies though interstate ledger transfers left to authorities.Case-LawsGSTNotification No. 12/2017 treats transfer of a going concern or an independent part as an exe

Transfer of going concern and transfer of input tax credit under GST allowed; exemption applies though interstate ledger transfers left to authorities.
Case-Laws
GST
Notification No. 12/2017 treats transfer of a going concern or an independent part as an exempt supply of services, and the petitioner is entitled to that exemption notwithstanding unresolved doubts about whether the GST Act itself treats such transfers as taxable services. Section 18(3) permits transfer of unutilised input tax credit on sale, merger, amalgamation or lease so the credit held by the transferor is transferable to the transferee; the court construes “change in the constitution of the registered person” to permit this ledger transfer and rejects a narrow internal-only interpretation, with the effect that transferees who are separate registrants can receive input tax credit. InterState transfer between state GST ledgers is left for authorities to decide; the AAR ruling is set aside.
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Payment of admitted tax liabilities: court grants four weeks to pay; writ disposed after payment direction.

Payment of admitted tax liabilities: court grants four weeks to pay; writ disposed after payment direction.Case-LawsGSTPetitioner sought limited relief to secure time for payment of admitted tax liabilities for specified assessment years; the HC, invoking

Payment of admitted tax liabilities: court grants four weeks to pay; writ disposed after payment direction.
Case-Laws
GST
Petitioner sought limited relief to secure time for payment of admitted tax liabilities for specified assessment years; the HC, invoking the interest of justice and noting the petitioner's restricted request, granted a fourweek period for payment and disposed of the writ petition. The court directed payment of the admitted tax liabilities and remitted any remaining procedural action to the Assessing Officer insofar as recovery proceedings are concerned, effectively staying further recovery pending compliance with the payment direction.
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Interim security deposit in tax dispute ordered to protect revenue; Rs25L due in 30 days or petition treated as dismissed.

Interim security deposit in tax dispute ordered to protect revenue; Rs25L due in 30 days or petition treated as dismissed.Case-LawsGSTPetitioner failed to produce the complete email extract confirming receipt of notices, creating a procedural irregularity

Interim security deposit in tax dispute ordered to protect revenue; Rs25L due in 30 days or petition treated as dismissed.
Case-Laws
GST
Petitioner failed to produce the complete email extract confirming receipt of notices, creating a procedural irregularity that informed interim relief. The court required an interim deposit to secure the revenue interest because the effective promoter had left and the petitioner is represented by a senior citizen director; consequence is immediate: Rs. 25,00,000 must be deposited within 30 days by the petitioner (or her son as representative). Noncompliance permits respondents to treat the writ as dismissed and to take steps including extradition proceedings against the son. Writ petition disposed.
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Judicial review of audit report orders fresh merit decision within three months; defects found insufficient to confirm demand.

Judicial review of audit report orders fresh merit decision within three months; defects found insufficient to confirm demand.Case-LawsGSTChallenged audit report and show cause notice were ordered reconsideration: the court found Defects 1-6 did not warra

Judicial review of audit report orders fresh merit decision within three months; defects found insufficient to confirm demand.
Case-Laws
GST
Challenged audit report and show cause notice were ordered reconsideration: the court found Defects 1-6 did not warrant confirmation of demand after verification of records and reconciliations, and observed no established suppression, misstatement or intent to evade tax. The respondent is directed to decide the issues on merits, provide opportunity of hearing and pass fresh orders pursuant to the audit report and show cause notice, preferably within three months of receipt. Interim relief had prevented final orders earlier; writ petitions disposed with remand for fresh consideration.
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Liability of legal representative under GST: determination against a deceased proprietor quashed for failure to notice the legal representative

Liability of legal representative under GST: determination against a deceased proprietor quashed for failure to notice the legal representativeCase-LawsGSTThe High Court considered whether tax determinations issued after a proprietor’s death are valid whe

Liability of legal representative under GST: determination against a deceased proprietor quashed for failure to notice the legal representative
Case-Laws
GST
The High Court considered whether tax determinations issued after a proprietor's death are valid when show cause notices were not served on the legal representative. The court held that where the law attaches liability to a legal representative on the proprietor's death, service of a show cause notice and opportunity to respond must be given to that representative; a determination issued against the deceased without issuing notice to the legal representative is unsustainable. Consequence: the posthumous determination was quashed and the writ petition allowed.
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Customs revenue target modest, achievable: CBIC chief

Customs revenue target modest, achievable: CBIC chiefGSTDated:- 2-2-2026PTINew Delhi, Feb 2 (PTI) The government has projected a modest 5 per cent growth in customs revenue for FY2026-27 after taking into account the impact of free trade pacts, duty exemp

Customs revenue target modest, achievable: CBIC chief
GST
Dated:- 2-2-2026
PTI
New Delhi, Feb 2 (PTI) The government has projected a modest 5 per cent growth in customs revenue for FY2026-27 after taking into account the impact of free trade pacts, duty exemptions on capital goods imports and tapering of edible oil imports, a top official said on Monday.
Goods and Services Tax (GST) revenues in FY27 are projected to grow at 6.3 per cent, with a buoyancy of 0.94 even after a reduction in tax rates on about 375 items with effect from September 22, 2025, Central Board of Indirect Taxes and Customs (CBIC) Chairman Vivek Chaturvedi said in a post-Budget interview to PTI.
The FY'27 tax revenue targets are realistic and achievable,

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Gross and Net GST revenue collections for the month of Jan, 2026

Gross and Net GST revenue collections for the month of Jan, 2026GSTDated:- 2-2-2026The gross and net GST revenue collections for the month of Jan, 2026. News – Press release – PIB

Gross and Net GST revenue collections for the month of Jan, 2026
GST
Dated:- 2-2-2026

The gross and net GST revenue collections for the month of Jan, 2026.
News – Press release – PIB

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Service of notice on GST portal and denial of personal hearing; writ dismissed as statutory appellate remedy is available

Service of notice on GST portal and denial of personal hearing; writ dismissed as statutory appellate remedy is availableCase-LawsGSTService of notices uploaded solely on the statutory GST electronic portal and denial of personal hearing were challenged a

Service of notice on GST portal and denial of personal hearing; writ dismissed as statutory appellate remedy is available
Case-Laws
GST
Service of notices uploaded solely on the statutory GST electronic portal and denial of personal hearing were challenged as breaches of the principles of natural justice; the court noted personal hearing obligations and adequacy of electronic service are central. The court emphasised that writ jurisdiction under Article 226 is discretionary and ordinarily inappropriate where an effective statutory appellate remedy exists; because the appellate remedy under the GST framework was available and adequate, the petition was dismissed as not maintainable, with liberty to pursue the prescribed statutory appeal.
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Summons during GST investigation treated as inquiry evidence-gathering, so anticipatory relief was premature and writ dismissed

Summons during GST investigation treated as inquiry evidence-gathering, so anticipatory relief was premature and writ dismissedCase-LawsGSTSummons issued during a GST inquiry constitute an evidence-gathering measure and do not themselves initiate prosecut

Summons during GST investigation treated as inquiry evidence-gathering, so anticipatory relief was premature and writ dismissed
Case-Laws
GST
Summons issued during a GST inquiry constitute an evidence-gathering measure and do not themselves initiate prosecutorial proceedings; therefore the summonses challenged were held valid and within statutory power. The court treated arrest safeguards under the relevant arrest provision as distinct and emphasised procedural protections for arrest, while noting anticipatory bail is not appropriate merely to avoid appearance during an inquiry stage – anticipatory relief was premature and the writ dismissed for lack of readiness. The court also recorded non-cooperation by petitioners and noted one petitioner had already been released on bail, leaving liberty to seek appropriate relief at a later stage.
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Reversal of Input Tax Credit claims based on GST portal returns; orders set aside and remanded for fresh adjudication.

Reversal of Input Tax Credit claims based on GST portal returns; orders set aside and remanded for fresh adjudication.Case-LawsGSTFailure to consider statutory GST return forms and portal records was held to be a material legal defect; because the appella

Reversal of Input Tax Credit claims based on GST portal returns; orders set aside and remanded for fresh adjudication.
Case-Laws
GST
Failure to consider statutory GST return forms and portal records was held to be a material legal defect; because the appellate authority did not address figures available in GSTR-1, GSTR-9 and GSTR-3B, its omission constituted an abdication of duty and that appellate order was set aside. The adjudicating authority likewise failed to consider the same return records; that adjudication order was set aside and the matter remanded for fresh merits adjudication, with an express right to hearing. Consequentially, no recovery may proceed on the vacated orders and time exclusion for limitation was recorded.
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Violation of natural justice in GST adjudication: personal hearing details and reasoned orders required, petition allowed

Violation of natural justice in GST adjudication: personal hearing details and reasoned orders required, petition allowedCase-LawsGSTViolation of natural justice arises where the notice for adjudication does not specify date, time and venue for personal h

Violation of natural justice in GST adjudication: personal hearing details and reasoned orders required, petition allowed
Case-Laws
GST
Violation of natural justice arises where the notice for adjudication does not specify date, time and venue for personal hearing; administrative practice must therefore provide such intimation before a final order is passed, although a fresh show cause notice is not required. Administrative orders must be reasoned; absence of the taxpayer from proceedings does not relieve the tax officer of the duty to furnish a reasoned order after considering available materials. On these grounds the High Court quashed the impugned adjudication and allowed the writ petition.
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Limitation in statutory appeals under CGST section 107(4): appellate one-month extension only; writ challenging show-cause rejected.

Limitation in statutory appeals under CGST section 107(4): appellate one-month extension only; writ challenging show-cause rejected.Case-LawsGSTSection 107(4) CGST permits the appellate authority a discretionary additional one-month extension where an app

Limitation in statutory appeals under CGST section 107(4): appellate one-month extension only; writ challenging show-cause rejected.
Case-Laws
GST
Section 107(4) CGST permits the appellate authority a discretionary additional one-month extension where an appellant is prevented by “sufficient cause” from filing within 90 days; that discretion ends with that 30-day window and cannot be expanded under Article 226. The court emphasises taxpayers' duty to monitor the GSTIN portal and rejects explanations of misunderstanding or lack of knowledge as insufficient to excuse delay. The court refused to entertain a belated challenge to a show-cause notice after an appeal was dismissed for delay and dismissed the writ petition.
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