Case Analysis: SET ASIDE of Adjudication Order due to Procedural Lapses & Lack of Mandatory Personal Hearing 1. The Core Dispute: Mandatory Hearing vs. “Portal-Only” Notice The petitioner-assessee challenged an adverse adjudication order on two primary procedural grounds: The “Hidden” Notice: The Show Cause Notice (SCN) and the final order were uploaded under the ‘Additional… Read More »
Stay on Section 74 SCN: Jurisdictional Challenge Over 1/3rd Land Deduction (2026) 1. The Conflict: Mandatory 1/3rd Abatement for Land The controversy stems from Paragraph 2 of Notification No. 11/2017-Central Tax (Rate), which imposes a mandatory deeming fiction. It requires builders to deduct exactly 1/3rd of the total consideration as the value of land, regardless… Read More »
Assessment Order Deemed Withdrawn: Condonation of Delay in Belated GSTR-3B Returns 1. The Core Dispute: “Best Judgment” vs. Belated Compliance The case involves a registered taxpayer who failed to file GSTR-3B returns for seven months. Following the statutory procedure, the department issued notices under Section 46 and subsequently passed “Best Judgment” assessment orders under Section… Read More »
Landmark Relief on ITC Limitation: Impact of New Section 16(5) and CBIC Circular 1. The Core Dispute: Section 16(2) vs. Section 16(4) The petitioner challenged the denial of Input Tax Credit (ITC) for the second half of FY 2018-19. The credit was availed in October 2019, which the Revenue claimed was beyond the deadline prescribed… Read More »