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GST demand set aside as cryptic adjudication order was held vitiated for non-consideration of detailed reply and breach of natural justice

Case Reference EMCO Cables (India) Private Limited v. Union of India & Ors.Court: Delhi High CourtPetition: W.P.(C) 1622/2024Date of Judgment: 27 February 2024Relevant Provisions: Sections 73, 75(4), 73(7) and 73(9) of the Central Goods and Services Tax Act, 2017Category of Dispute: Adjudication under Section 73 – Input Tax Credit and output tax mismatch Facts (Paras 1–3) The petitioner impugned…

#GST Adjudication #ITC dispute #Natural Justice #Non-Speaking Order #Section 73 CGST Act

GST demand set aside as adjudication order was held non-speaking for failure to consider taxpayer’s reply and evidence

Case Reference Child Education Society v. Union of India & Ors., High Court of Delhi, W.P.(C) 10374/2024, adjudication under Section 73 of the CGST Act, 2017, dispute relating to Input Tax Credit and tax demand, decided on 29 July 2024 Facts The petitioner, a registered taxpayer, was issued a Show Cause Notice dated 09.12.2023 proposing a demand of ₹12,03,494/- towards tax, interest, and penalty…

#Delhi High Court GST judgment #GST Adjudication #ITC dispute #Non-Speaking Order #Section 73 CGST Act

GST demand set aside as cryptic adjudication was held unsustainable for non-consideration of detailed taxpayer reply

Chemrow India Private Limited v. Commissioner of Delhi Goods and Service Tax and OthersDelhi High CourtW.P.(C) 6503/2024Category of Dispute – Input Tax Credit | Demand under Section 73Date of Judgment – 07 May 2024Relevant Provisions – Sections 73, 75(3) of the CGST Act, 2017; Rule 142 of the CGST Rules, 2017 Facts of the Case The petitioner, Chemrow India Private Limited, was issued a Show…

#Cryptic Order #Delhi High Court GST ruling #GST Adjudication #ITC dispute #Natural Justice #Section 73 CGST

GST demand set aside and matter remanded as adjudicating authority failed to consider detailed reply and passed a non-speaking order in violation of principles of natural justice

M/s Central Government Employees Consumer Cooperative Society Ltd. (Kendriya Bhandar) v. Commissioner, State Goods and Services Tax, Delhi & Anr. Delhi High Court – W.P.(C) 3873/2024 – Section 73, CGST Act – Demand & Penalty – Input Tax Credit / Output Tax Discrepancies – Judgment dated 24 April 2024 Facts of the Case The petitioner, a cooperative society popularly known as Kendriya Bhandar, was…

#Delhi High Court GST cases #GST Adjudication #ITC dispute #Natural Justice #Non-Speaking Order #Section 73 CGST

SCN demand set aside as the Proper Officer failed to consider the taxpayer’s detailed reply, rendering the adjudication order non-speaking and violative of Section 75(3) CGST Act.

Case Summary: M/s Boxcoworld Logistics India Pvt. Ltd. v. Union of India & Ors. Delhi High Court | W.P.(C) 4980/2024 | Decision dated 10.04.2024Category: Section 73 Adjudication – Natural Justice – Cryptic Order – Input Tax Credit & Output Tax Under-Declaration Facts (Paras 1–6) The Petitioner received a Show Cause Notice dated 25.09.2023 proposing a demand of ₹1,58,54,742 under Section 73 of…

#cryptic SCN order.#Delhi High Court #GST Adjudication #ITC dispute #Natural Justice #Non-Speaking Order #Section 73 CGST #Section 75(3)

Demand under Section 73 quashed as the adjudicating authority failed to consider the taxpayer’s detailed reply and passed a cryptic, non-speaking order lacking application of mind

Case Summary: W.P.(C) 3340/2024, Delhi High Court (05.03.2024) Section involved: Section 73, CGST Act, 2017 (demand for tax not involving fraud)Category: Adjudication – Validity of order under Section 73; Non-consideration of reply; Cryptic orders; Principles of natural justice Facts (with para references) The petitioner challenged the adjudication order dated 27.12.2023 passed under Section 73…

#Cryptic Order #Delhi High Court #GST Adjudication #GST Litigation #ITC dispute #Natural Justice #Section 73 #speaking order

Writ petition challenging pre-show cause notice and show-cause notice dismissed as the Court held that questions relating to ITC availment, allegation of good-less invoices, and export-related zero-rated supplies must be adjudicated by the proper officer, who is bound to consider the taxpayer’s reply and pass a reasoned speaking order.

Case Summary: Show cause notice challenge dismissed as High Court held that issues must first be adjudicated by the proper authority with full opportunity of hearing Case Title: M/s White Mountain Trading Pvt. Ltd. & Ors. v. Commissioner, Central Excise & CGST, Delhi South & Anr.Court: High Court of DelhiPetition No.: W.P.(C) 11890/2023, CM Appl. 46451/2023, 46452/2023Date of Judgment:…

#Delhi High Court #Export ITC #GST Litigation #GST Show Cause Notice #ITC dispute #Section 74 CGST #Speaking Order Requirement #zero-rated supplies

Extended limitation challenged in GST audit discrepancy; High Court directs taxpayer to reply to show-cause notice and allows authority to decide by statutory deadline

Case Title: M/s Vedanta Ltd., Jharsuguda v. Union of India and othersCourt: Orissa High Court, CuttackPetition Number: W.P.(C) No. 24191 of 2024Date of Judgment: 21 January 2025Category: Input Tax Credit (ITC) disputeRelevant Sections: Sections 16, 73, and 74 of the CGST Act, 2017 Facts (Paras 1–2) The petitioner, M/s Vedanta Ltd., for the tax period July 2017–March 2018, discovered a…

#GST Audit #GST Litigation #ITC dispute #limitation under Section 74 #Orissa High Court #Vedanta Ltd. case

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