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GOVT Notification

1. Inspection search and seizure under gst law.

2. GST Department to pay Rs 25000.

3. ITC availment under wrong head should not be penalised- High Court .

4. Order under section 73 of GST Act was quashed by High Court for not considering the Taxpayer's Reply .

5. SCN under Section 73 if explanation offered in response to notice was accepted by department .

6. Refund of interest and penalty ordered as ITC was allowed for delayed filing of return as per amendment made by Finance Act, 2024 .

7. CBIC Clarifies Late Fee on FORM GSTR-9C Filing - Waiver Available Until March 31, 2025

8. Principles of natural justice- personal hearing .

9. Order to be set aside as SCN & order were only uploaded on GST portal and not served through any other means .

10. Summary of SCN can’t be a substitute for statutory requirement of issuing proper SCN .

11. Cash and Silver Bars Cannot Be Seized During GST Search as They Merely Represent Unaccounted Wealth.

12. No goods shall be detained on the ground of undervaluation if the goods are accompanied by all relevant documents.

13. HC held that there is no requirement of disclosing transportation route hence it set aside penalty based on route deviation.

14. Right to file appeal can't be taken away just because entire amount of demand has been paid.

15. HC set aside cancellation of GST registration due to mismatch in door number of business premises.

16. Single SCN covering multiple FYs under CGST Act is impermissible- HC directed to issue separate notices.

17. Orders issued without a signature are to be quashed as unsigned order is no order in eyes of law.

18. Recovery proceedings to be dropped if the assessee filed an appeal with mandatory pre-deposit of 10% tax.

19. HC directed dept. to refund penalty due to authority's failure to act within 7 days of notice under Sec.129

20. HC - Matter to be remanded as levy of Interest and penalty unjustified where unutilized ITC was reversed.

21. GST order without DIN is not-est and invalid.

22. Registration of assessee to be restored as single inspection showing no one at office cannot presuppose firm is non-functional

23. 'Month' means calender month not 30 days period in GST appeal.

24. Stay on SCN issued under Section 74 was granted due to lack of instances of wilful suppress ion, misstatement, or fraud

25. Proceedings under Section 130 of CGST Act are not permissible against a registered dealer if, excess stock is found during a survey.

26. No penalty for minor errors in e-way bill details when there is no intent to evade tax and the goods match the e-way bill

Information on GST

27. An electronically filed appeal should not be rejected due to the delayed manual submission of the order

28. Analysis of Rule 86B of CGST Rules, 2017.

29. Non payment of dues for a period of 3 months, cannot be a ground for cancellation of Regist, ration.

30. Key Changes in HSN Code Reporting from the May 2025 Return Period.

31. Analysis of Denial of Input Tax to a Buyer for the failure of Supplier to Remit the Tax in Govt. Account.

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