Composite GST Notice for Multiple Years Invalid; Signature Defect Plea Rejected Issue 1: 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… Read More »
Assessment Quashed for Non-Issuance of Pre-SCN Intimation (DRC-01A) for Pre-October 2020 Period Issue Whether an assessment order passed under Section 73 of the CGST 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 GST… Read More »
Regular Bail Granted in Fake ITC Syndicate Case; Custody Not Justified for Documentary Evidence Issue Whether an accused alleged to be the “key person” behind a syndicate of nine bogus firms issuing goods-less invoices and wrongfully availing Input Tax Credit (ITC) is entitled to regular bail under Section 483 of BNSS, 2023, given that the… Read More »
ITC Denied on Land Lease Rentals for Factory Construction; Section 17(5)(d) Block Applies Issue The core issue is whether a manufacturing company is eligible to claim Input Tax Credit (ITC) on GST paid (under Reverse Charge Mechanism) for long-term annual lease rentals of industrial land used to set up a factory. Specifically, the applicant sought… Read More »