Challenge to Show Cause Notice for Fake Invoices Dismissed: Alternative Remedy Available Summary in Key Points: Issue: Could the petitioner challenge a show cause notice alleging issuance of fake invoices and tax evasion through a writ petition, or was he required to pursue alternative remedies under the GST Act? Facts: The petitioner received a show… Read More »
Ex-Parte Order in GST Treated as Show Cause Notice: Right to be Heard Upheld Summary in Key Points: Issue: Was the ex-parte order valid when the assessee was not served with a show cause notice, violating their right to be heard? Facts: The department passed an ex-parte order under Section 73, imposing tax liability, interest,… Read More »
Refund of GST Paid on Pre-GST Contract Granted Summary in Key Points: Issue: Should the assessee be refunded the GST paid on a contract that was awarded before the implementation of the GST regime? Facts: The assessee was awarded a contract before the GST regime came into effect on July 1, 2017. The State Government… Read More »
Corporate Guarantee to Subsidiary is supply in GST ? : Stay on Order, Matter Listed for Further Consideration Summary in Key Points: Issue: Is providing a corporate guarantee to a subsidiary company considered a supply under GST? If so, is it an intrastate supply or an interstate supply? Facts: The assessee challenged an adjudication order… Read More »
Income Tax Department will share info for identifying eligible beneficiaries under the Pradhan Mantri Garib Kalyan Anna Yojana (PMGKAY). CBDT vide Notification No. 12/2025, dated 30.01.2025, had notified DGIT (Systems) as specified authority for sharing info with the Dept. of Food & Public Distribution. Now, the board has specified the mechanism for sharing such information.… Read More »
ADVISORY ON E-WAY BILL GENERATION FOR GOODS UNDER CHAPTER 71 Key Points – E-Way Bill Requirement for Goods under Chapter 71 (Feb 6, 2025) General Rule: Goods under Chapter 71 (Natural pearls, precious stones, precious metals, jewelry, goldsmith/silversmith articles) except imitation jewelry (HSN 7117) are exempt from mandatory E-Way Bill (EWB) generation (Rule 138(14), CGST… Read More »