Rejection of Books u/s 145(3) Set Aside by CIT(A) as No Specific Defects Found; ITAT Dismisses Revenue’s Appeal Issue Rejection of Books: Whether the Assessing Officer (AO) was justified in rejecting the books of account under Section 145(3) and estimating net profit at 8% on the grounds of non-submission of sales/purchase accounts and creditor confirmations,… Read More »
Reopening Notice u/s 148 by JAO (Central Circle) Quashed as Mandatory Faceless Scheme Applicable Issue Whether a notice for reopening assessment under Section 148 issued by a Jurisdictional Assessing Officer (JAO) (specifically a Central Circle officer) on 29-12-2023 is valid in law, considering the mandate of Section 151A and the Faceless Assessment Scheme notification dated… Read More »
Reopening Notice u/s 148 by JAO (Central Circle) Quashed as Mandatory Faceless Scheme Applicable Issue Whether a notice for reopening assessment under Section 148 issued by a Jurisdictional Assessing Officer (JAO) (specifically a Central Circle officer) on 29-12-2023 is valid, or if it is void ab initio for violating the mandatory Faceless Assessment Scheme notified… Read More »
Reopening Quashed: Notice u/s 148 by JAO Invalid; Faceless Scheme Applies to Central Charges Issue Whether a notice for reopening assessment under Section 148 issued by a Jurisdictional Assessing Officer (JAO) (specifically a Central Circle officer) on 29-12-2023 is valid in law, considering the mandate of Section 151A and the Faceless Assessment Scheme notification dated… Read More »
Cash Refund of Lapsed Cesses (EC, SHEC, KKC) Denied Under GST Regime Issue Whether unutilised balances of Education Cess (EC), Secondary and Higher Education Cess (SHEC), and Krishi Kalyan Cess (KKC) lying in the CENVAT credit account as of 30.06.2017 can be refunded in cash under Section 142(3) of the CGST Act, 2017. Whether these… Read More »
Assessment Order Quashed for Skipping Mandatory Pre-SCN Intimation (Form DRC-01A) for Pre-2020 Period Issue Whether an assessment order passed under Section 73 of the GST Act is valid if the Proper Officer proceeded directly from the scrutiny of returns (Section 61) to the assessment order without issuing the mandatory pre-show cause notice intimation in Form… Read More »
Composite GST Notice for Multiple Years Invalid; Signature Defect Plea Rejected Validity of Digital Signature on Notices (Section 169) Whether a Show Cause Notice (SCN) and Adjudication Order issued electronically are invalid if they do not bear a physical or visible digital signature, even if they contain a Reference Number (RFN) and are communicated via… Read More »
Ex-Parte GST Order Quashed Due to Consultant’s Oversight & Portal Issues Issue Whether an ex-parte GST adjudication order is sustainable when the taxpayer failed to file a reply or attend the personal hearing due to an oversight by their previous consultant and lack of direct access to the GST portal, thereby denying them an effective… Read More »
Appellate Order Under GST Act Quashed for Lack of Reasoning; Remanded for Fresh Adjudication Issue Whether an appellate order passed under Section 107 of the GST Act is legally sustainable if it fails to record specific reasons for its conclusion, merely reiterating the adjudicating authority’s view without independently analyzing the petitioner’s defense regarding their status… Read More »
Recovery of Interest on Delayed Tax Payment Quashed for Failure to Issue Form GST DRC-01D Issue Whether the GST department can directly initiate recovery proceedings (such as attaching a bank account via Form GST DRC-13) for short payment of interest on delayed tax, without first following the mandatory procedure of issuing an intimation in Form… Read More »