HC Relegates Fraudulent ITC Case to Appeal, Citing Disputed Facts and Alternate Remedy. Issue Can a High Court, in its writ jurisdiction, entertain a challenge to a GST demand order (OIO) involving complex allegations of fraudulent Input Tax Credit (ITC), by bypassing the statutory appeal remedy, on the grounds of an alleged violation of natural… Read More »
Ex Parte GST Orders Quashed as Notices on Old Portal Denied Effective Hearing; Matter Remanded. Issue Whether ex parte GST demand orders are legally valid when the Show Cause Notices (SCNs) were uploaded to the GST portal of an “erstwhile concern,” which the new proprietor (petitioner) was not accessing, thereby resulting in a denial of… Read More »
ITR processing 26AS नहीं छीन सकता आपके TDS का हक INCOME TAX LATEST UPDATE , 26AS MISMATCH
GST Demand for Already-Paid Tax Quashed; Recovery Limited to Interest Proposed in SCN. Issue Can the GST department issue a final demand order (DRC-07) and initiate coercive recovery (bank attachment) for a principal tax amount, when the preceding Show Cause Notice (SCN) explicitly stated that the tax had already been paid and only proposed a… Read More »
Ex Parte GST Order Quashed as Accountant’s Failure to Inform Denied Hearing. Issue Whether ex parte (one-sided) GST adjudication orders are legally valid if the taxpayer’s failure to file a reply or attend a hearing was due to their accountant’s error in not informing them of the Show Cause Notices (SCNs)? Facts The GST department… Read More »
GST Demand Quashed as Final Order Covered Different Periods Than the SCN. Issue Whether a final adjudication order is legally valid if it determines a tax liability for a period that is different from the tax period specified in the original Show Cause Notice (SCN). Facts The GST department issued a Show Cause Notice (SCN)… Read More »
GST Scrutiny Closure in ASMT-12 Bars Further Demand on Same Issue. Issue Can the GST department issue a Show Cause Notice (SCN) and demand order under Section 73 for an alleged discrepancy (ITC mismatch) after the same discrepancy has been scrutinized under Section 61, the taxpayer has provided a detailed reply, and the officer has… Read More »
HC Quashes Ex Parte GST Order; Remands Subject to 25% Deposit or ECL Recovery Verification. Issue Whether an ex parte assessment order (DRC-07), passed after a Show Cause Notice (DRC-01) was allegedly not noticed by the taxpayer on the GST portal, should be quashed, and what conditions apply for a fresh hearing, especially when the… Read More »
GST Audit Must Be Concluded Within Three Months of Final Submission; HC Quashes Belated SCN. Issue Whether a GST audit conducted under Section 65 of the CGST Act is valid if it is not concluded within the statutory time limit of three months from the date of the assessee’s final submission, and whether a Show… Read More »
Interest Disallowance Invalid as National Income Offered on Advances Exceeded Interest Expense. Issue Can an Assessing Officer (AO) disallow interest paid on borrowed funds under Section 36(1)(iii) on the grounds that interest-free advances were given, when the assessee can demonstrate that: The advances were given for reasons of commercial expediency? The assessee, in its books,… Read More »