Advisory on Interest Collection and Related Enhancements in GSTR-3B

The petitioner has filed this writ petition challenging the order dated 11.09.2024 passed by the Assistant Commissioner of State Tax, Guwahati-D-8, whereby the petitioner’s GST registration was cancelled.

The petitioner’s appeal against the original order dated 06.12.2023 was dismissed by the Appellate Authority on the ground that the mandatory 10% pre-deposit had not been made.

Draft Reply to SPL-03 – GSTR-1 vs GSTR-3B Mismatch and Interest Demand

Draft Reply to SCN – ITC Disallowance & Alleged Bogus Purchases

Where GST registration stood cancelled, service of show-cause notice exclusively through the GST portal was held invalid under Section 169 of the CGST Act. The Uttarakhand High Court quashed the adjudication order passed under Section 37, holding that portal-only service on a non-registered person violates statutory requirements and principles of natural justice. The Court directed fresh adjudication after proper service and mandatory personal hearing under Section 75(4).

Allahabad High Court quashed the order passed under Section 74 of the GST Act for failure to grant proper personal hearing as mandated under Section 75(4). The Court held that passing an adjudication order without affording adequate opportunity violates principles of natural justice and renders the order non est in law.

The Calcutta High Court held that limitation for filing appeal under Section 107 cannot commence where the adjudication order and show cause notice were not properly served. Uploading documents only under the “Additional Notices and Orders” tab is insufficient service. Appeal dismissed on delay is set aside and remanded.

Draft Reply Request for Adjournment of GST Audit – Financial Year 2022-23

Request for Adjournment of Hearing – M/s __________ (FY ________)

Draft Reply to Notice Regarding GST on Royalty

Objection to Bank Account Attachment through FORM GST DRC-13