Supreme Court Refuses Interference: Complex Fraud Matters Must Follow the Statutory Appeal Route The Legal Issue The core dispute centers on whether a Writ Petition (Article 226) is the appropriate remedy for challenging a GST demand when a taxpayer alleges a violation of natural justice (non-consideration of a reply) in a complex Fake Invoicing/Fraudulent ITC… Read More »
Jurisdictional Chaos: Sections 73/74 vs. the New Section 74A The Legal Issue The core dispute centers on the jurisdictional validity of a Show Cause Notice (SCN) and subsequent assessment order issued for FY 2024-25. Specifically, the court examined whether GST authorities can still invoke Section 74 (fraud/wilful misstatement) for periods beginning after April 1, 2024,… Read More »
Anticipatory Bail Denied: GST Evasion as a “Class Apart” Economic Offence The Legal Issue The central question is whether an individual accused of significant GST evasion is entitled to Anticipatory Bail (Pre-arrest bail) under Section 438 of the CrPC (now Section 482 of BNSS). The Court examined the tension between the principle of personal liberty… Read More »
ITC Time-Bar Relief: Section 16(5) Overrides Section 16(4) for Past Periods The Legal Issue The core dispute centers on the conflict between the original time limit for claiming Input Tax Credit (ITC) under Section 16(4) and the retrospective relaxation introduced via Section 16(5) of the CGST/TNGST Act. The question was whether a taxpayer is entitled… Read More »
Portal Service vs. Effective Communication: Madras High Court Mandates Multi-Mode Service The Legal Issue The central dispute is whether “Service of Notice” under Section 169 is legally satisfied by merely uploading a document to the GST portal, especially when a taxpayer fails to respond to multiple digital reminders. The Court evaluated if “portal-only” service constitutes… Read More »