No Double Jeopardy: General Penalty Dropped Where Specific Late Fee for Same Period Exists The Legal Issue Whether the GST Department can impose a General Penalty (Section 125) in addition to a Late Fee (Section 47) for the same tax period, and whether multiple assessment orders can impose redundant penalties for the same underlying default.… Read More »
Adjustment of Pre-Deposit for GSTAT: No Fresh Payment Required if 10% Already Paid The Legal Issue Whether a taxpayer is required to pay a fresh pre-deposit when filing an appeal before the GST Appellate Tribunal (GSTAT) if the amount already deposited during the first appeal (Section 107) exceeds the statutory requirement for the second appeal… Read More »
Natural Justice and GST Search: Demand Quashed for Non-Supply of Seized Records The Legal Issue Can a tax demand be legally sustained if the Department refuses to return seized documents or a CPU, thereby preventing the taxpayer from preparing an effective defense? Facts of the Case The Search: Following a search under Section 67, the… Read More »
Composite Show Cause Notices: Clubbing Multiple Financial Years Ruled Invalid The Legal Issue Can the GST Department issue a single, consolidated Show Cause Notice (SCN) for multiple financial years (e.g., FY 2017-18 to 2021-22), or does the statutory scheme of the CGST Act mandate year-wise notices? Facts of the Case The Notice: The CGST authorities… Read More »
Passport Renewal During ITC Fraud Proceedings: Supreme Court’s Authoritative Guidelines The Legal Issue Whether an individual arrested for GST fraud (Section 69) and facing criminal proceedings can have their passport renewed, despite the restrictions under Section 6(2)(f) of the Passports Act, 1967, which mandates refusal of travel documents to those with pending criminal cases. Facts… Read More »
Revocation of Cancellation: Restoration Allowed Even After Time Limit Elapses Issue Whether a GST registration cancelled for non-filing of returns (under Section 29) can be restored even if the statutory time limit for filing a revocation application under Section 30 has already expired. Facts The Cancellation: The registration of the assessee was cancelled because they… Read More »