Unsigned GST Assessment Order Quashed and Remanded Subject to a Twenty Percent Disputed Tax Pre-Deposit Issue Whether a GST assessment order that completely lacks the physical or digital signature of the assessing officer is legally valid, and whether a writ petition challenging such an order can be entertained despite an inordinate delay in filing. Facts… Read More »
Confiscation Order Quashed as Section 130 Action Requires Prior Tax Determination Under Section 73 or 74 Issue Whether the revenue department can validly initiate confiscation proceedings under Section 130 for excess stock and record-keeping defects without first determining tax liability under Section 73 or Section 74 of the GST Act. Facts A search operation conducted… Read More »
Writ Challenging GST Penalty Notice Dismissed as Alternative Statutory Appeal Remedy Must Be Availed First Issue Whether a writ petition challenging a penalty show-cause notice and the consequential adjudication order on the grounds of officer competence can be entertained when a statutory alternative remedy of appeal is available under Section 107. Facts Original tax adjudication… Read More »
Single Composite GST Assessment Order Spanning Multiple Financial Years is Legally Impermissible Issue Whether a single composite assessment order issued under the GST Act covering multiple financial years/tax periods is legally sustainable, or if the revenue department is required to initiate separate, year-wise assessment proceedings. Facts The petitioner is a registered company under the Goods… Read More »
Proprietor Implicated in a Forty-Five Crore Fake Invoice Scam is Granted Bail as Investigation is Complete Issue Whether the applicant, implicated in creating fake firms to pass fraudulent Input Tax Credit (ITC) amounting to ₹45.84 crore, is entitled to regular bail under Section 69 read with Section 132 of the CGST Act when the investigation… Read More »
Tax Recovered Pursuant to a Withdrawn Assessment Order Must Be Verified and Promptly Refunded Issue Whether the revenue department is legally obligated to refund tax amounts recovered from an assessee if the underlying assessment order is subsequently withdrawn by the department. Facts The petitioner was assessed for the tax period 2019-20 by the Deputy/Assistant Commissioner… Read More »
Amendment to Rule 96(10) vide Notification No. 54/2018 is prospective from 09.10.2018; recoveries for past periods are legally unsustainable. Issue Whether the amendment to Rule 96(10) of the CGST/KGST Rules, 2017 introduced via Notification No. 54/2018 can be applied retrospectively from 23.10.2017 to 08.09.2018 to recover IGST refunds already sanctioned to an export unit. Facts… Read More »
SEZ Units Can Claim Unutilized ITC Refunds as Binding Precedents Hold Field Pending Supreme Court SLP Issue Whether an SEZ unit is legally entitled to file a refund claim for unutilized Input Tax Credit (ITC), including Input Service Distributor (ISD) credit, and whether tax authorities can refuse to follow a binding High Court precedent simply… Read More »
Private Coaching for School Students is Taxable Commercial Training and Subject to 18 Percent GST Issue Whether a private proprietorship firm providing supplementary academic coaching to school students qualifies as an “educational institution” entitled to tax exemption under Entry 66 of Notification No. 12/2017-Central Tax (Rate). Facts The applicant is the proprietor of “Friends Classes,”… Read More »
Supply of Coursera User Licenses to OSDA is Classifiable under Licensing Services Heading 9973 Issue Whether the supply and distribution of Coursera User Licenses by a sub-contractor to the Odisha Skill Development Authority (OSDA) for technical students qualifies as Education Services (Heading 9992), Leasing/Rental Services (Heading 9973), or Online Content Services (Heading 9984). Facts The… Read More »