Mitigating the litigation in GST matters. (Part 3).


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	Blog Categories GST (4) Mitigating the litigation in GST matters. (Part 3). Category: GST, Posted on: 23/05/2026 , Posted By: Bala Visitor Count:2 Mitigating the litigation in GST matters. (Part 3). 01) Wherever single show cause notice is issued and one OIO is passed for multiple financial years, the OIO is liable to be quashed by challenging appropriately before GSTAT. 02) When Section 74 is invoked in violation of CBIC instruction dated 13/12/2023, the OIO is liable to be set aside by GSTAT by proving that there was no fraudulent intentions. 03) All OIO where orders passed in violation of principles of natural justice by passing ex party orders are liable to be set aside as Section 75 (4) is violated. 04) Section 16 (2) ( c ) to be invoked only in mala fide cases where the buyer colludes with seller. 05) Appeal to be filed within 3 months from the date of OIA in the GSTAT through e filing the same. Disclaimer: The content of the blog does not create any responsibility of the firm / its authorized persons whose website is being accessed. The blog is not for legal use. Kindly verify the correctness of data/contents from your own sources. This is only for information purpose. To Activate comments you need to provide details for google authentication and facebook authentication

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