SCN Quashed for Violation of Mandatory Three-Month Window under Section 73(2); Technical Glitches No Defense Issue Whether a Show Cause Notice (SCN) under Section 73 of the CGST Act is legally valid if it is adjudicated to have been served less than three months before the statutory deadline for passing the final order, specifically when… Read More »
Delay in Deficiency Memo Cannot Hold Up Refund; HC Orders Decision in One Month Issue Whether the GST department can keep a refund application pending by raising fresh deficiency objections after the expiry of the statutory 15-day period prescribed for issuing a Deficiency Memo (Form GST RFD-03), or if the application must be deemed complete… Read More »
Mandatory ISD Registration for Common Input Services from April 1, 2025 Issue Whether a taxpayer (Head Office) can continue to receive invoices for common input services under its regular GST registration and then transfer the credit to its Input Service Distributor (ISD) registration for distribution, or if mandatory ISD registration and direct routing of invoices… Read More »
2-Year Limitation for Refund is Directory When Tax is Paid by Mistake; HC Orders Refund. Issue Whether the statutory two-year limitation period for claiming a GST refund under Section 54 acts as an absolute bar when the tax was paid under a mistake of law/fact (wrong head), or if the retention of such tax violates… Read More »