A Personal Hearing is a Mandatory Right, Separate From a Written Reply. Issue Whether a GST assessment order is legally valid if it is passed without granting the assessee an opportunity for a personal (oral) hearing, especially when the show-cause notice itself fails to specify a date, time, and venue for such a hearing. Facts… Read More »
ECL Blocking Beyond ₹1 Crore by Deputy Commissioner Held Invalid by Allahabad HC. Issue Whether an order passed by a Deputy Commissioner to block an amount in the Electronic Credit Ledger (ECL) under GST law is legally valid if the blocked amount exceeds the officer’s prescribed pecuniary jurisdiction. Facts A Deputy Commissioner of GST blocked… Read More »
Delhi HC Orders Manual ITC Re-Credit, Portal Glitches Can’t Deny Taxpayer Rights. Issue Can a taxpayer be denied a legitimate re-credit of Input Tax Credit (ITC) to their Electronic Credit Ledger solely because the GST Portal lacks the technical functionality to process such a transaction? Facts The assessee had claimed a refund of accumulated ITC… Read More »
Time-Barred Appeal Under Section 107 Cannot Be Revived Through Writ Petition. Issue Can a High Court, in its writ jurisdiction, entertain a challenge to a GST order when the assessee has failed to file a statutory appeal within the absolute limitation period prescribed under Section 107 of the CGST Act? Facts The GST authorities passed… Read More »
Absence of Signature Doesn’t Invalidate GST Order; Appeal is the Proper Remedy. Issue Can a GST Order-in-Original be considered void and challenged through a writ petition solely because it lacks the physical signature of the issuing officer, especially when the accompanying summary in Form DRC-07 contains all the officer’s details? Facts An assessee received a… Read More »
Consolidated SCNs for Multiple Years Under GST Are Impermissible Title: Revenue Cannot Consolidate Multiple Financial Years in a Single Show Cause Notice; Such Clubbing is Without Jurisdiction and Constitutes a Judicial Overreach (Name of Court and Case typically mentioned in the full article) Issue: Whether a single, consolidated Show Cause Notice (SCN) or assessment order… Read More »
Refund Can’t Be Denied on Limitation Ground on Double Payment of GST (Petitioner vs. The State of West Bengal & Ors.) Issue: Whether a taxpayer who has inadvertently made a double payment of Goods and Services Tax (GST) on a single transaction can be denied a refund for the excess amount solely on the ground… Read More »
DGFT Amends Foreign Trade Procedures for India-EFTA TEPA, Easing Certificate of Origin Process Issue: To simplify and expedite the implementation of the India-European Free Trade Association (EFTA) Trade and Economic Partnership Agreement (TEPA), the Directorate General of Foreign Trade (DGFT) amended the Foreign Trade Procedures (FTP) specifically concerning the issuance of the Certificates of Origin… Read More »
New GST Registration System from November 1: What Will Change for Small Businesses Issue: To curb the menace of Goods and Services Tax (GST) fraud, particularly the registration of fake companies for illegal Input Tax Credit (ITC), the GST Network (GSTN) is implementing a comprehensive new registration system with stringent verification protocols, which will significantly… Read More »
DGFT Amends Foreign Trade Policy: New Agencies Authorized to Issue Certificates of Origin for India-EFTA TEPA Issue: To implement the recently concluded India-European Free Trade Association (EFTA) Trade and Economic Partnership Agreement (TEPA), the Directorate General of Foreign Trade (DGFT) needed to designate the competent authorities responsible for issuing the crucial Certificates of Origin (CoO).… Read More »