Consolidated SCN for multiple years is valid; Assessee relegated to statutory appeal under Section 107 Issue Validity of SCN: Whether a Show Cause Notice (SCN) issued under Section 74 of the CGST Act is liable to be quashed solely on the ground that it consolidates demands for multiple financial years. Alternate Remedy: Whether a Writ… Read More »
Section 74 SCN quashed for lacking specific allegations of fraud or suppression of facts Issue Whether a Show Cause Notice (SCN) issued under Section 74 of the GST Act is legally valid if it fails to specifically allege the mandatory ingredients of fraud, willful misstatement, or suppression of facts with an intent to evade tax.… Read More »
Ex parte order quashed due to hidden SCN in Additional Notices tab; limitation issue pending SC Issue Natural Justice: Whether an adjudication order passed ex parte is valid when the Show Cause Notice (SCN) was uploaded solely under the “Additional Notices” tab, preventing the petitioner from filing a reply. Limitation Validity: Whether the time limit… Read More »
Bona fide medical reasons justify remanding ex parte order despite failure to reply to SCN Issue Whether an ex parte adjudication order should be set aside and the matter remanded when the petitioner failed to reply to the Show Cause Notice (SCN) due to genuine personal difficulties (medical emergency), despite having replied to the pre-intimation… Read More »
Lack of knowledge of order justifies remand on costs; Limitation extension challenge subject to SC verdict Issue Natural Justice: Whether a writ petition can be entertained against an adjudication order passed ex parte when the petitioner claims they had no knowledge of the order until their CA visited the GST office. Validity of Extension: Whether… Read More »
Hidden SCN and proprietor’s illness justify remanding ex parte order; limitation challenge awaits Supreme Court Issue Natural Justice: Whether an ex parte order is sustainable when the Show Cause Notice (SCN) was uploaded to the obscure “Additional Notices” tab and the proprietor could not reply due to severe illness (cancer). Validity of Extension: Whether the… Read More »
Circular on deemed exports inapplicable to 100% EOUs claiming refund on actual zero-rated exports Issue Whether a 100% Export Oriented Undertaking (EOU) is entitled to a refund of unutilized Input Tax Credit (ITC) for actual exports, or if such refund is barred by CBIC Circular No. 172/04/2022-GST regarding “deemed exports.” Facts Nature of Business: The… Read More »
Cash deposits matching books of account cannot be taxed as unexplained money despite demonetization spike Issue Whether the Assessing Officer was justified in making an addition under Section 69A of the Income-tax Act, 1961, treating cash deposits made during the demonetization period as unexplained money, despite the assessee maintaining books of account reflecting corresponding cash… Read More »
Ex-parte GST order set aside on heavy costs; Limitation challenge linked to SC outcome Issue Natural Justice: Whether an adjudication order passed ex parte (without a reply or hearing) should be set aside to allow the assessee a chance to defend on merits, despite previous non-compliance. Limitation Validity: Whether the Notifications extending the time limit… Read More »
Leasehold rights outside Section 50C ambit; Allotment date valid for Section 54G exemption Issue Section 50C Applicability: Whether the provisions of Section 50C (adopting stamp duty value) apply to the transfer of leasehold rights in land, as opposed to the land itself. Section 54G Timelines: Whether the date of allotment of a new industrial plot… Read More »