GST UPDATE

 ???????????????? ???????? ????????. ???????????????????????????? ???????????????????????? – ???????????? ???????????????????????? (????????????????) 

 ???????????????????? ???????????????? ???????????????????? ???????????????????????????? – ???????????????????? ???????????????? ???????????????????????????????????????????????? ????????????. ????????????. ???????? ????????, ????????????????, ????????????????????

???? ????????????????????????????????????????:

?The petitioner challenged two Orders-in-Original dated 27.12.2024, raising demands of ?3.06 Cr and ?3.09 Cr for FYs 2017–18 to 2020–21.

???? ???????????? ???????????????????????????? ????????????????????????:

?A single consolidated SCN and order was issued for multiple financial years.

?No opportunity of personal hearing was granted before passing the orders.

???? ????????????????????????????????????????’???? ????????????????????:

?Summons were issued and statements of company representatives were recorded.

???? ????????????????????’???? ????????????????????????????????????????:

?Though no reply was filed by petitioner to the SCNs, the Court directed the department to upload year-wise DRC-07s within two weeks.

?Petitioner is allowed to file appeal under Section 107 of CGST Act and raise all legal arguments in appeal.

???? ???????????????????? ????????????????????:

?Petitions disposed of with liberty to approach the appellate authority.

?All connected applications also closed.

????????????????????????????

????????????????