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Revolutionary Raja Ram Profile picture
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Nov 23 • 9 tweets • 3 min read
GST Registration of a Chartered Accountant #CA was cancelled retrospectively on the basis of copy-cut-paste notice with flaws in Show Cause Notice #SCN and Order has flaws writ provisions of Section 29(2).

The CA approached Delhi High Court then what happened?

1/9
Facts of the case:
Assessee did not filed GST Returns for continuous 5 months

A SCN was issued on 01.10.21 giving Assessee 30 days time to file reply why his registration should not be cancelled for non filing of Returns for continuous 6 months and personal visit 5.10.21

2/9
On 28.12.21 Cancellation Order was passed where GST Registration was cancelled retrospectively wef 11.07.2017 U/s 29(2) of GST Laws

High Court held:
“the show-cause notice dated 01.10.2021, to say the very least, in parts, is incomprehensible”

3/9
"A plain reading of the show-cause notice shows that it actually does not crystallize the reason for cancelling the registration.”

4/9
High Court further held that "n the very same show-cause notice, above the heading observations, what is sought to be projected as reasons are hardly reasons, as these are mere statements of fact rather than prima facie reasons for issuance of the show-cause notice.”

5/9
“the order of cancellation is made effective retrospectively i.e., from 11.07.2017, whereas, the aforementioned showcause notice, contains no such proposal. Therefore, clearly, the order cancelling the registration is beyond what was proposed in the show-cause notice.”

6/9
Court recalled the order of cancellation

Title: Bansal Surinder vs Commissioner, Department of Trade and Taxes/GST (State)
Court: Delhi High Court
Citation: W.P.(C) 15129/2022 & CM Nos.46787/2022
Dated: 02-11-2022
Matter is listed on 15-Dec-2022

7/9
I keep on sharing tax updates and summary of case laws. Hope you have found them helpful.

Request you to please Follow me @abhishekrajaram for more.

Like/Retweet the first tweet below if you can:

8/9
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More from @abhishekrajaram

Revolutionary Raja Ram Profile picture
Nov 24
GST Tip#008 for beginners:

Sec. 23: If the Person is "EXCLUSIVELY ENGAGED" in the business of supplying goods and/or services that are either not liable to tax or are wholly EXEMPT from tax under GST Laws.

It is worthwhile to note that Section 22, 23 and 24 needs to be read
simultaneously for ascertaining the liability to register under GST.

It is important to note that Section 23 does not override the provisions of Sec. 22 but Sec. 24 overrides the provisions of Sec. 22(1).

A person engaged exclusively in the Supply of Goods or Servies or both
which are wholly exempt from tax is not required to obtain GST Registration subject to the condition that he is not otherwise liable to pay tax under the Reverse Charge Mechanism U/s 9(3) - AAR West Bengal in re Joint Plant Committee (2018)
Read 4 tweets
Revolutionary Raja Ram Profile picture
Nov 24
Can Bank Account be Freezed without pending of Proceedings U/s 83 on Assessee but on the basis of Search Operations conducted on Third Party?

High Court held that the pendency of the proceedings is sine qua non for exercise of powers of provisional attachment.

1 of 6
While earlier section 83 could be invoked only during pendency of certain proceedings, now it can be invoked "after initiating proceedings under the Chapters mentioned therein" – in Section 83, as amended from 01.01.2022.

2 of 6
The fundamental requirement remains valid that there must be proceeding pending before the section could be invoked and provisional attachment could be acted upon U/s 83.

3 of 6
Read 6 tweets
Revolutionary Raja Ram Profile picture
Nov 22
What is the validity of Assessment Order passed by the Assessing Officer enhancing turnover after accepting books of accounts but enhancing turnover on the basis of same books of accounts?

It's not funny 🤣, this happened in Jharkhand and matter reached Jharkhand High Court

1/9
Petitioner was registered under Jharkhand VAT'2005

Assessing Officer accepted books of accounts in the Assessment Order passed and in the Order there was no adverse evidence has been recorded demonstrating concealment of sale.

2/9
However, the AO enhanced the Turnover by comparing the Statement of Sales as reflected in the books of account with the Consumption account.

He treated the difference as the concealed sale turnover of iron ore.

This amount was disclosed as loss in Tax Audit Report.

3/9
Read 9 tweets
Revolutionary Raja Ram Profile picture
Nov 20
Can Article 21 of the Constitution come to the rescue when an Appeal is not filed within time?

Registration of the Petitioners, dealers registered under the GST Act, 2022, was cancelled by the competent authority vide orders dated 09.09.2022.

1/7
Against the cancellation, petitioner Poonamchand Saran filed the e-appeal in time but could not submit the hard copy and his
appeal was dismissed on the ground of being time-barred.

2/7
Petitioners have urged that they have been left remediless for hyper-technical reasons.

3/7
Read 7 tweets
Revolutionary Raja Ram Profile picture
Nov 20
GST Tip#004 for beginners:

When vehicle is detained or goods are seized, Sometimes parties make the entire payment of tax and penalty.

These payments are usually made under protest, under urgent circumstances.
Since it is voluntary in nature, that is even before the raising of a demand in FORM
GST MOV-09, it can only be paid under FORM GST DRC-03.
However, the fact that
a party has made a voluntary payment under the peculiar circumstances of a case
and sought the release of goods and conveyance, cannot be used against him to
prohibit him from filing an appeal against the proceeding as such.
Read 5 tweets
Revolutionary Raja Ram Profile picture
Nov 19
Can GST Laws over rule Article 21 of Constitution of India?

Can GST Laws restrict Fundamental Rights provided by the Constitution of India?

Can Cancellation of GST Registration deprive person of right to life and liberty as enshrined in Article 21 of the Constitution?

1 of 8
I hope you've found this summary useful.

I keep on sharing tax updates.

In case you are seeing this but not following me there are chances that you might not see updates from me agai

Therefore, I request you to Follow me @abhishekrajaram

1 RT = 100 Support

2 of 8
Facts of the case:

GST Registration of the Petitioner was cancelled on 11-Apr-2022

Appeal against cancellation of the GST registration can be filed within three months which can be extended by a further period of one month.

Appeal filed on 27-Sep-2022, rejected on 28th

3 of 8
Read 8 tweets

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