Introduction The year-end rush in GST adjudication proceedings has increasingly become a defining feature of departmental practice under Section 73 of the CGST Act. As limitation deadlines approach, taxpayers are often confronted with compressed timelines, last-minute document requisitions, and hearings fixed within days, sometimes hours, of the final adjudication order. The recent judgment of the…
INTRODUCTION The Goods and Services Tax (hereinafter referred to as “GST”) cancellation of registration has been noted to be one of the most contested matters in the GST regime. Businesses often dispute cancellation orders on the basis of flawed Show Cause Notices (hereinafter referred to as “SCN”), absence of factual specifics, mechanical argument and breach…
The Gujarat High Court, in Tractors and Farm Equipment Ltd. & Anr. v. Union of India & Ors. , Special Civil Application No. 22073 of 2019, decided on 03.07.2025, quashed the penalty imposed under Section 129 of the Goods and Services Tax (hereinafter referred to as “GST”) Act, 2017, on the ground that the authorities…
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