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Procedural Defect Leads to Invalidation of Tax Assessment Order, Mandating Proper Signature and Identification Number
Case-Laws
GST
HC invalidated the assessment order due to absence of assessing officer's signature and DIN number. Following precedential decisions in prior cases involving similar procedural defects, the court set aside the impugned order in Form GST DRC-07 and notice in Form GST DRC-16. The 1st respondent was granted liberty to conduct a fresh assessment, with mandatory

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Faceless GST system needed; Rs 80,000 cr GST dues must be resolved: Delhi CM Rekha Gupta
GST
Dated:- 3-5-2025
PTI
New Delhi, May 3 (PTI) Delhi Chief Minister Rekha Gupta on Saturday stressed on making the Goods and Services Tax (GST) system “faceless” and transparent, while highlighting that Rs 80,000 crore of GST dues of the Delhi government are pending due to disputes and other reasons.
Addressing the third Accounting Standard Day organised by the Institute of Chartered Accountants of India (ICAI), Gupta said she had instructed GST officers not to summon businessmen to their offices if they are already appearing in court.
“Make our system faceless. Tax should be collected in a hassle-free manner,” she said.
She praised the

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Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Sikkim
GST
Dated:- 3-5-2025

Dear Taxpayers,
This is to inform taxpayers about recent developments concerning the application process for GST registration. It is advised to keep the following key points in mind during the registration process.
1.  Rule 8 of the CGST Rules, 2017 has been amended to provide that an applicant can be identified on the common portal, based on data analysis and risk parameters for Biometric-based Aadhaar Authentication and taking a photograph of the applicant along with the verification of the original copy of the documents uploaded with the application.
2.  The above-said func

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mentioned in point 3(a), she/he can proceed with the application as per the existing process.
5.    However, if the applicant receives the link as mentioned in point 3(b), she/he will be required to book the appointment to visit the designated GSK, using the link provided in the e-mail.
6.    The feature of booking an appointment to visit a designated GSK is being enabled for the applicants of Sikkim and the applicants can book slots from 1st May, 2025..
7.    After booking the appointment, the applicant gets the confirmation of appointment through e-mail (the appointment confirmation e-mail), she/he will be able to visit the designated GSK as per the chosen schedule.
8.    At the time of the

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Legal Notice Invalidated Due to Procedural Flaws: Insufficient Hearing Breaches Natural Justice Principles Under Finance Act and CGST Act
Case-Laws
GST
HC finds SCN under Finance Act, 1994 and CGST Act, 2017 procedurally defective. The 2nd respondent failed to provide adequate hearing and did not properly consider the petitioner's submissions, violating principles of natural justice. Consequently, the impugned order dated 21.03.2022 was set aside and the matter remanded for fresh consid

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Procedural Defect Nullifies Order: Natural Justice Violated by Improper Notice Service, Hearing Rights Upheld
Case-Laws
GST
HC found violation of natural justice principles due to improper service of Show Cause Notice (SCN) uploaded on 'Additional Notices Tab' without Petitioner's knowledge. Following precedent in similar case, Court set aside the impugned order and remanded matter for fresh adjudication. Department directed to provide personal hearing, consider Petitioner's submissions

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Directors' Tax Liability Limited: CGST Act Section 88(3) Restricts Recovery Mechanisms for Liquidated Companies
Case-Laws
GST
HC adjudicated directors' liability in a liquidated company under CGST Act, holding that Section 88(3) permits recovery of tax, penalty, and interest only when determined under CGST Act. Section 174(2)(e) preserves recovery mechanisms under prior Act, 1944, mandating separate legal proceedings. The court allowed the writ petitions, setting aside impugned notices

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Directors Face Strict Liability for GST Violations Under Sections 107 and 122(1A), Requiring Detailed Scrutiny of Individual Roles
Case-Laws
GST
HC determined directors' liability for GST non-compliance, finding Section 107 and 122(1A) of CGST Act applicable. The Court held that directors must be held responsible for fraudulent ITC availing and non-filing of returns, with the caveat that specific individual responsibilities require detailed factual scrutiny. The HC directed the Departme

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Ex-parte Order Quashed: Natural Justice Principles Upheld, Petitioner Granted Fair Hearing and Right to Respond
Case-Laws
GST
HC set aside ex-parte order against petitioner due to violation of natural justice principles. The court found that no opportunity for personal hearing was provided before issuing demand with interest and penalty. The impugned order was quashed, directing the adjudicating authority to consider petitioner's reply to show cause notice and submissions during persona

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Procedural Fairness Prevails: SCN Upload Without Notice Invalidates Order, Mandates Fresh Hearing and Reasoned Decision
Case-Laws
GST
HC found violation of natural justice due to improper service of show cause notice (SCN) uploaded on 'Additional Notices Tab' without Petitioner's knowledge. Following precedent in similar case, HC set aside the impugned order and remanded matter for fresh consideration. Department mandated to provide personal hearing, consider Petitioner's reply, and pas

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Natural Justice Prevails: Procedural Defect Nullifies Order, Mandates Proper Notice and Fair Hearing Under Principles of Natural Justice
Case-Laws
GST
HC found violation of natural justice where SCN was uploaded on 'Additional Notices Tab' without petitioner's knowledge. Following precedent in similar case, HC set aside the impugned order and remanded matter for fresh adjudication. Department mandated to provide personal hearing, consider petitioner's submissions, and pass a reasoned or

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Pending Supreme Court Decision Halts Tax Notification Challenge, Mandates Fair Hearing for Petitioner
Case-Laws
GST
HC held that the challenge to Notifications No. 9/2023-Central Tax and No. 56/2023-Central Tax shall be subject to the Supreme Court's pending decision in M/s HCCSEW-MEIL-AAG JV v. Assistant Commissioner of State Tax & Ors. The Court directed the Adjudicating Authority to provide a personal hearing to the Petitioner, consider the previously filed reply to the Show Cause No

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Judicial Intervention Halts Tax Proceeding: Violation of Natural Justice Leads to Order Reversal and Remand for Fair Hearing
Case-Laws
GST
HC set aside the impugned order N/N. 56/2023-Central Tax due to violation of principles of natural justice. SCN uploaded on 'Additional Notices Tab' without actual knowledge of the Petitioner, resulting in ex parte adjudication without personal hearing. Following precedent in similar case, HC remanded matter for fresh consideration, directing departm

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Pending Supreme Court Decision Governs GST Tax Notification Challenge, Personal Hearing Mandated for Fair Adjudication
Case-Laws
GST
HC ruled that the challenge to GST tax notifications shall be subject to the Supreme Court's pending decision in M/s HCCSEW-MEIL-AAG JV v. Assistant Commissioner of State Tax & Ors. The court found the prior adjudication order cryptic and unreasoned, directing the adjudicating authority to provide personal hearing to the petitioner, consider the petitioner

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High Court Suspends GST Tax Credit Reversal Order, Awaits Supreme Court Guidance on Notification Validity
Case-Laws
GST
HC ruled that the challenge to GST notifications and retrospective registration cancellation will be subject to SC's pending decision in M/s HCC-SEW-MEIL-AAG JV v. Assistant Commissioner of State Tax. The impugned order demanding Rs. 4,34,04,126/- for Input Tax Credit reversal was set aside. The matter was remanded to the adjudicating authority for fresh hearing, with

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Tax Notifications Upheld: Administrative Order Stands, Petitioner Retains Right to Appeal Under Section 107 CGST Act
Case-Laws
GST
HC dismissed the petition challenging tax-related notifications, finding no violation of natural justice principles. The court determined the impugned order was sufficiently reasoned and appropriately considered the petitioner's reply. While rejecting the immediate challenge, the HC explicitly permitted the petitioner to file an appeal under Section 107 of t

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High Court Quashes Demand Orders for Procedural Irregularities, Mandates Proper Notice and Fair Hearing for Petitioner
Case-Laws
GST
HC set aside demand orders dated 23rd April, 2024 and 5th December, 2023 due to violation of principles of natural justice, specifically the failure to properly notify the Petitioner about show cause notices (SCN). The Court directed the Petitioner to file replies to SCNs within thirty days, mandated that hearing notices be both uploaded and e-mailed, and

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GST Ruling: Petitioners Win Right to Retroactive ITC Refund Reassessment Under Notification No. 14/2022
Case-Laws
GST
HC allowed the petition, directing re-adjudication of ITC refund claims for February 2021 to February 2022. The court held that Notification No. 14/2022 is clarificatory and applies retroactively to all refund claims filed within two-year limitation under GST Act. The key directive mandates Respondent No. 2 to reassess refund applications within 12 weeks using amended Ru

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Technical Filing Glitch Overturned: GST Appeal Reinstated After Manual Submission Deemed Valid Due to Portal Limitations
Case-Laws
GST
HC held that the Appellate Authority erroneously rejected a manually filed GST appeal due to technical non-compliance with electronic filing requirements. Given the order-in-original was unavailable on the GST portal, the petitioner's manual appeal was procedurally valid. The HC set aside the impugned order and remanded the matter to the Appellate Author

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Firm's Multi-State Registration Sparks Legal Scrutiny: GST Appeal Procedural Errors Invalidate Ex-Parte Order
Case-Laws
GST
HC held that the petitioner firm, registered in two different states (U.P. and M.P.), requires further investigation to determine whether they constitute the same legal entity under GST law. The court found procedural irregularities in the ex-parte appeal, specifically the lack of proper notice service to the petitioner. Consequently, the HC set aside the previous

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Haryana collects Rs 14,057 cr GST in April; rises to 4th rank among states
GST
Dated:- 2-5-2025
PTI
Chandigarh, May 2 (PTI) The Haryana government on Friday said it has ascended to the fourth rank among states in terms of GST (goods and Services Tax) collection, with total mop-up of Rs 14,057 crore in April 2025.
The achievement comes as India recorded its highest monthly GST collection of Rs 2.37 lakh crore in last month, the state government said in a statement.
Chief Minister Nayab Singh Saini, who also holds the portfolio of Excise and Taxation Department, said that Haryana, which stood at fifth place during the financial year 2024-25, has now overtaken Tamil Nadu and Uttar Pradesh to secure the fourth rank in April 2025

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Taxpayer Wins Challenge to Tax Order, Gains Substantive Review After Procedural Defect in Service Notice
Case-Laws
GST
HC allows taxpayer's challenge to tax determination order under CGST/KSGST Acts. The court found that service of show cause notice and tax order through an additional notices tab did not constitute proper legal service. The HC held that the appellate authority improperly dismissed the appeal on technical delay grounds. Consequently, the court directed the appellate auth

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Exporters Win Partial Relief: Tax Refund Challenge Succeeds with Procedural Safeguards Under Natural Justice Principles
Case-Laws
GST
The HC partially allowed the petitioner's writ petition challenging the refund rejection order for export goods. The court found that the Joint Commissioner of State Tax exercised quasi-judicial functions improperly by considering extraneous materials while rejecting the refund. The original order dated 05.12.2023 was treated as a show-cause notice, direc

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GST Input Tax Credit Challenge Rejected: No Procedural Prejudice Found in Credit Rectification Dispute
Case-Laws
GST
HC dismissed petition regarding GST input tax credit rectification. The court found no procedural prejudice to the petitioner, who was fully aware of the case against it involving inter-mingling of IGST and Cess input tax credits for February and March 2018. Referencing SC precedent, the court held that when a fair hearing would not alter the ultimate conclusion, no legal

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Statutory Notice Defect Invalidates Tax Proceedings, Mandates Corrective Action Within 3 Months Under CGST Section 73
Case-Laws
GST
HC allowed the writ petition in part, finding that the notice issued under Section 73 of CGST Act, 2017 did not comply with statutory requirements for providing thirty days' response time. The court set aside the impugned actions dated 30.11.2023 and remanded the matter to the authority to issue a corrigendum to the 29.09.2023 notice, extending the reply an

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Suppliers Win Partial Relief in GST Registration Dispute, Procedural Validity Upheld Under Section 168A
Case-Laws
GST
HC adjudicated a GST dispute involving retrospective cancellation of suppliers' registrations and input tax credit reversal. The court found the respondents' invocation of Section 168A to extend order-passing timelines under Section 73(9) was procedurally valid. Despite petitioner's argument of no force majeure conditions and challenging the notifications, the court note

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