Section 74 SCN quashed for lacking specific allegations of fraud or suppression of facts Issue Whether a Show Cause Notice (SCN) issued under Section 74 of the GST Act is legally valid if it fails to specifically allege the mandatory ingredients of fraud, willful misstatement, or suppression of facts with an intent to evade… Read More »

Bona fide medical reasons justify remanding ex parte order despite failure to reply to SCN Issue Whether an ex parte adjudication order should be set aside and the matter remanded when the petitioner failed to reply to the Show Cause Notice (SCN) due to genuine personal difficulties (medical emergency), despite having replied to the pre-intimation… Read More »

Circular on deemed exports inapplicable to 100% EOUs claiming refund on actual zero-rated exports Issue Whether a 100% Export Oriented Undertaking (EOU) is entitled to a refund of unutilized Input Tax Credit (ITC) for actual exports, or if such refund is barred by CBIC Circular No. 172/04/2022-GST regarding “deemed exports.” Facts Nature of Business: The… Read More »

Ex parte order quashed as SCN uploaded to Additional Notices tab violated natural justice Issue Whether an adjudication order passed ex parte is valid when the Show Cause Notice (SCN) and reminders were uploaded solely under the “Additional Notices” tab on the GST portal, thereby failing to come to the notice of the petitioner. Facts… Read More »

Expired e-way bill due to driver illness warrants no confiscation without intent to evade tax Issue Whether goods and conveyance can be confiscated under Section 129 of the CGST Act solely based on an expired e-way bill when the delay was caused by the driver’s illness and there is no evidence of intent to evade… Read More »

Masterminds of fake firms are taxable persons liable for penalties under GST Act Section 122 Issue Whether a director or partner, who is the actual beneficiary and mastermind behind non-existent or fake firms, qualifies as a “taxable person” liable for penalties under Section 122(1) of the CGST Act, 2017. Facts Show Cause Notice: A Show… Read More »