Transporter vehicle seizure quashed as evasion liability lies with consignor not transporter Issue Whether a transporter can be held liable for tax evasion and have their vehicle seized under Section 129 of the GST Act due to a shortfall in the quantity of goods compared to the E-way bill, when the goods legally belong to… Read More »
Post-detention E-way bill generation fails to cure non-compliance; penalty upheld Issue Whether the generation of an E-way bill minutes after the interception of a vehicle cures the defect of non-compliance under Section 129, and if such subsequent generation protects the assessee from penalty. Facts Transport Details: The petitioner was transporting goods within Kanpur under Tax… Read More »
Penalty for missing E-way Bill Part-B quashed due to technical glitch and no evasion intent Issue Whether the imposition of penalty under Section 129 for the non-generation of Part-B of the E-way Bill is valid when the omission was caused by a technical glitch and there was no intention to evade tax. Facts Petitioner’s Profile:… Read More »
Successive writs to evade GST pre-deposit dismissed; no exemption from 10% statutory deposit Issue Whether a petitioner can file successive writ petitions to challenge the dismissal of an appeal for want of pre-deposit, claiming financial hardship, when the previous writ order only condoned the delay in filing the appeal and gave no direction regarding exemption… Read More »
Advance ruling inadmissible for procedural queries on documentation not covered under Section 97(2) Issue Whether an application for Advance Ruling is maintainable when the applicant seeks clarification solely on the procedural documentation required for the movement of goods, and if such a query falls within the specific categories defined under Section 97(2) of the CGST… Read More »
GST provisional bank attachment ceases automatically after one year per Section 83(2) statutory limit Issue Whether a provisional attachment of bank accounts under Section 83(1) of the CGST Act remains valid beyond a period of one year from the date of the order, or if it ceases to have effect by operation of law under… Read More »
Ex parte GST demand quashed for lack of specific hearing notice before passing final order Issue Whether an adjudication order passed ex parte is legally sustainable when no specific notice for a personal hearing was issued for the date on which the order was actually passed, violating the principles of natural justice. Facts Show Cause… Read More »
Unreasoned order cancelling GST registration for wrongful ITC set aside by High Court Issue Whether an order cancelling GST registration is legally sustainable if it merely states that the “reply is not satisfactory” without providing any reasoning or addressing the specific contentions raised by the taxpayer. Facts Petitioner Profile: The petitioner is a Hindu Undivided… Read More »
Non-speaking cancellation order quashed; suspension upheld pending expedited adjudication on wrongful ITC allegations Issue Validity of Cancellation: Whether a GST registration cancellation order is valid if it fails to discuss the comprehensive reply and documents submitted by the assessee, merely recording a conclusion. Suspension: Whether the interim suspension of registration pending adjudication of an SCN… Read More »
NotebookLM MAJOR MOBILE UPDATES 1. Upload images as sources directly from your mobile app. Select an image from your camera roll OR tap the new camera icon to take a live picture (whiteboards, textbooks, handouts, etc). 2. Infographics and Slide Decks are officially rolling out on mobile! Utilize the best of Nano Banana Pro, right… Read More »