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HC quashes GST notice & order for non-quantification of interest in notice
The show cause notice issued to the Petitioner did not quantify the proposed demand of interest. However, the interest demand was quantified in the order-in-original. The Petitioner contended that, unless interest was demanded in the notice, it cannot form part of the order-in-original. Reliance was placed on Section 75(7) of the CGST Act, 2017, which […]
Is limitation period of 2 years applicable to duplicate payments under GST law?
The petitioner in the citation referred first infra, by mistake, made a duplicate payment in September 2022 (viz., after issue of show cause notice). He noticed the mistake in November 2024 when the order-in-original was passed and applied for a refund in August 2025. However, the said refund was rejected on the grounds of limitation […]
Opportunity to prove bona fides must be given to recipient before ITC denial on account of supplier’s fault: Gauhati HC
The Petitioner had questioned the validity of Section 16(2)(aa) of the CGST Act, 2017. According to the said provision, Input Tax Credit (ITC) would be available to a recipient subject to the condition that the supplier has furnished the details of the invoice / debit note in Form GSTR-1 and such details are communicated to […]