Ques: The GST Registration Cancellation of one Composition Dealer Applied on 18.01.2025 and Canellation Order issued by GST Department on 18.02.2025, but till now NO OPTION came to file the Final Return of above Composition Dealer. Is there any liability on Assessee to do anything. Please guide me.

Ans: As per Section 45, every registered person who is required to furnish a return under sub-section (1) of Section 39 and whose registration has been cancelled shall furnish a final return.

And, as per Section 39, a person paying tax under Section 10, i.e. composition levy scheme, is not required to furnish a return under this section.

Therefore, when Section 45 and Section 39 are read together, it is clear that a composition dealer is not obligated to furnish a final return (GSTR-10) upon cancellation of registration.

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: GST ITC is disallowed as vehicle movement is not tracked on the toll plaza by the department, However all documents of Purchase Invoice, Lorry Receipt, Goods received note, Vehicle loading pictures have been submitted.

Ans: One has to explain that why vehicle is not tracked in Toll Plaza. There may be reason that different route was adopted. in Substance we have to prove that there was bonafide issue rather having any intention to evade the tax and contest based on this premises