An order blocking ITC is invalid if passed before the reply deadline expires. Issue Is an order that restricts the use of Input Tax Credit (ITC) from an Electronic Credit Ledger under Rule 86A of the CGST Rules legally valid if it is passed before the expiry of the time limit given to the taxpayer… Read More »
A 10% pre-deposit for a GST appeal stays further recovery action. Issue Once a taxpayer has made the mandatory 10% pre-deposit of a disputed tax demand in order to file a statutory appeal under Section 107 of the CGST Act, can the tax authorities legally continue to attach or freeze the taxpayer’s bank accounts… Read More »
A payment made during an investigation can be treated as a deposit, and further recovery can be stayed by a court pending the final outcome of the case. Issue What is the legal status of a substantial payment made by a taxpayer via Form DRC-03 during an ongoing investigation, when the taxpayer claims the payment… Read More »
An order blocking an ITC ledger is invalid if it does not contain any reasons. Issue Is an order blocking a taxpayer’s Electronic Credit Ledger (ECL) under Rule 86A of the CGST Rules legally valid if the order itself does not record any “reason to believe” or provide any justification for taking such a drastic… Read More »
An appeal cannot be rejected for a minor procedural lapse like not filing a certified copy. Issue Can a GST Appellate Authority reject an appeal that has been filed within the statutory time limit, solely on the hyper-technical ground that a physical certified copy of the order being appealed was not submitted, without giving the… Read More »
Generating documents after a vehicle is intercepted does not cure the violation. Issue Is the detention of goods and the levy of a penalty under Section 129 of the CGST Act, 2017, justified if the mandatory documents for the movement of goods to a job worker were not accompanying the consignment at the time of… Read More »
A court may grant a conditional second chance to contest an ex-parte order. Issue What is the legal remedy for a taxpayer against whom an ex-parte order has been passed due to their failure to respond to a show-cause notice, and who now seeks another opportunity to be heard on the merits of the case?… Read More »
Three Fake Customs Officers Nabbed at Mumbai Airport The article reports a security breach and a case of attempted fraud after law enforcement agencies arrested three individuals at Mumbai Airport who were allegedly posing as customs officials. Key Details of the Incident Incident: The arrests followed an incident where three people were caught attempting to… Read More »
Andhra Minister Urges Support for PM Modi’s GST Meeting Success Andhra Pradesh Minister Lokesh has called upon stakeholders, including other states and industry representatives, to collaborate and ensure the success of Prime Minister Narendra Modi’s meeting on Goods and Services Tax (GST). Minister’s Call for Action Focus on Resolution: The Minister’s statement emphasized the need… Read More »
AIMED Hails Government’s Move for Faster GST Refunds to Boost Indian Manufacturing The All India Manufacturer’s Organization for Economic Development (AIMED) has praised the Central Government’s initiative to fast-track Goods and Services Tax (GST) refunds, viewing it as a critical move to boost the Indian manufacturing sector. Core Benefits for Manufacturers Improved Working Capital: The… Read More »