Ques: Sir can we challenge demand order as they issued detailed order u/s 74 (9) on 04-02-2025 which is last date to pass order. But summary order in form DRC-07 was issued dated 12-02-2025 mentioned. 

Ans: There are Manu judgement in Taxo.online which says that department has to follow the rules framed under gst and even the procedure. Still on this aspect exactly there is yet to any decision.

Ques: Whether ITC on buildings, shops and flats which are used for further renting is available or blocked by way of Section 17(5)?

Ans: No it’s not available. Though in the recent judgement of Supreme Court in the case of safari retreat a functional test was proposed wherein building used as plant ITC will be available but at the same time in this finance bill 2025 the govt proposed to amend the law and treat that credit as blocked

Ques: I have discontinued filling returns from sept 23 dept has issued SCN for cancellation dated dec 23 but i have not replied till date not i want to reactivate the registration dept has till now not cancelled the registration what steps i need to take to reactivate the registration pl explain in detail

Ans: You need to file an appeal in Deptt for restoration. They will reject as time barred and then you have to approach high court under writ to show genuine hardship