Subject : Advisory on filing of Amnesty applications under Section 128A of the CGST Act

By | June 13, 2025

Subject : Advisory on filing of Amnesty applications under Section 128A of the CGST Act Jun 11th, 2025 1. As on 08.06.2025, a total of 3,02,658 waiver applications have been filed through SPL-01/02. However, it has come to notice that certain taxpayers are facing difficulties in filing amnesty applications under Section 128A on the GST portal. In view… Read More »

Category: GST

GST Demand Quashed: Extension of Limitation Period Under Section 168A Without GST Council Recommendation is Ultra Vires

By | June 9, 2025

GST Demand Quashed: Extension of Limitation Period Under Section 168A Without GST Council Recommendation is Ultra Vires Issue: Whether Notification No. 56/2023-Central Tax, dated December 28, 2023, which extended the time limit for issuing orders under Section 73 of the Central Goods and Services Tax Act, 2017 (CGST Act), is legally valid if it was… Read More »

Pre-Arrest Bail Denied: Prima Facie Complicity in False Invoicing and Custodial Investigation Necessary

By | June 9, 2025

Pre-Arrest Bail Denied: Prima Facie Complicity in False Invoicing and Custodial Investigation Necessary Issue: Whether pre-arrest bail should be granted to a petitioner accused of trading on the basis of false invoices without actually supplying goods, where prima facie complicity is apparent, and custodial investigation is deemed necessary to unearth the truth. Facts: The instant… Read More »

Vehicle Detention Under Section 129 Invalid: No Movement of Goods, Only E-Way Bill Found Without Corresponding Supply

By | June 9, 2025

Vehicle Detention Under Section 129 Invalid: No Movement of Goods, Only E-Way Bill Found Without Corresponding Supply Issue: Whether a vehicle can be detained and penalized under Section 129 of the Central Goods and Services Tax Act, 2017 (CGST Act), solely on the ground that its driver was in possession of an e-way bill without… Read More »

Demand Order Exceeding SCN Amount Quashed: Violation of Section 75(7) and Lack of Proper Hearing

By | June 9, 2025

Demand Order Exceeding SCN Amount Quashed: Violation of Section 75(7) and Lack of Proper Hearing Issue: Whether a demand order passed under Section 73 of the Central Goods and Services Tax Act, 2017 (CGST Act), is valid if the demand raised in the order (tax, interest, and penalty) significantly exceeds the amount specified in the… Read More »