GST UPDATE
Desk of CA. Praveen Sharma
Series- 463
1- CBIC extended the time limit for issuance of GST notice for the F.Y. 2018-19 and 2019-20. - 56/2023-Central Tax.
2- Being aggrieved by the denial of refund of unutilised ITC accumulated in respect of the GST paid on inputs in respect of the zero-rated supplies. There is no dispute that the petitioner had attempted to file an application for refund on the GST portal twice but its application could not be uploaded on account of technical glitches. It is not disputed that the petitioner had also made a complaint and a ticket for the same was also raised. This court direct the proper officer to examine the petitioner’s claim for refund and process the same, if it is found that the petitioner is entitled to the same Delhi HC- Sethi Sons).
3- The petitioner has filed the present petition impugning the order cancelling the petitioner’s GST registration with effect from 23.05.2022. It is noticed that the petitioner’s registration has been cancelled with retrospective effect from 23.05.2023. Neither the SCN nor the impugned order provides any reasons for doing so. The respondent is directed to forthwith restore the petitioner’s GST registration (Delhi HC- SK enterprises).
4- The challenge in the present writ petition is to Show Cause Notice in Form DRC-01issued under Section 73 of the CGST Act, 2017. The Show Cause Notice, from the plain reading, seems to be one which has been issued in a mechanical manner without application of mind and without any cogent sufficient materials available. This Court also finds sufficient force in the submissions made by the learned counsel for the petitioner when they say that since the proceeding has been initiated under Section 73 of the Act, the very provision of Section 73 of the Act starts with the words where it appears to be for the authority concerned which by itself means that at the time where the authority appears to found it necessary for initiating the proceedings, there ought to had been some material, information or even sort of a complaint available with them as regards the suspicious transactions or the alleged evasion of tax made by the petitioner. Show Cause Notice would not be sustainable as they are bereft of facts and materials and the same deserves to be and is accordingly set aside/quashed (Telangana HC- Glaxosmithkline Consumer Health Care Limited).
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CA. Praveen Sharma
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