Board’s Authority Upheld: Circular No. 3/3/2017-GST Validated; Assignment of Functions to Officers Held Intra Vires 1. The Core Dispute: Who Has the Power to Assign Duties? The petitioner challenged a summon issued under Section 70 by a Senior Intelligence Officer. The challenge was directed at the root of the officer’s authority: Circular No. 3/3/2017-GST. Petitioner’s… Read More »

Vigilance Over the GST Portal: Three-Year Delay in Filing Appeal Not Condonable Despite Claim of No Email/SMS Alerts 1. The Core Dispute: Portal Awareness vs. Statutory Communication The assessee filed an appeal nearly three years after the assessment order was issued. The primary defense was a lack of awareness: the assessee claimed they did not… Read More »

High Court Restores GST Registration; Financial and Health Hardships Accepted as Justification for Nil Returns and Inactivity 1. The Core Dispute: Technical Cancellation vs. Business Intent The petitioner’s GST registration was cancelled by the Department under Section 29(2) because the business had shown no transactions and had filed “Nil” returns for three consecutive years. The… Read More »

Cinema Ticket Prices Must Reflect GST Rate Cuts; Increasing Base Price to Maintain MRP Amounts to Profiteering 1. The Core Dispute: The “Same MRP” Trap Following the GST Council’s recommendation, the tax rate on cinema tickets was reduced effective January 1, 2019: Tickets ≤ ₹100: Reduced from 18% to 12%. Tickets > ₹100: Reduced from… Read More »

Proceedings Against Dead Person are Null and Void: High Court Sets Aside Tax Demand and Rejects Limitation Plea Against Legal Heir 1. The Core Dispute: Adjudicating a Non-Existent Taxpayer The Revenue initiated recovery proceedings for the FY 2017-18 against a sole proprietorship. However, the proprietor had passed away in July 2020, and the GST registration… Read More »

Single Composite Show Cause Notice for Multiple Tax Years Held Jurisdictionally Defective under Section 74 1. The Core Dispute: Bunching of Tax Periods The Revenue issued a single, composite Show Cause Notice (SCN) under Section 74 covering five distinct financial years (2017-18 through 2021-22). The assessee challenged the validity of this notice, arguing that the… Read More »