GST appeal filed within the extended one-month window must be considered for delay condonation. Issue Whether the Appellate Authority failed to exercise its statutory discretion under Section 107 of the Act by rejecting a GST appeal as time-barred, when the appeal carried a 25-day delay that fell within the condonable additional one-month window and the… Read More »
Writ jurisdiction cannot be invoked to bypass alternative statutory remedies when a valid show cause notice exists. Issue Whether a writ petition under Article 226 of the Constitution is maintainable to challenge an assessment order on the grounds of improper notice, when the record shows the taxpayer treated the summary of notice as a valid… Read More »
Adverse GST orders passed without an oral hearing are procedurally vitiated and must be remanded. Issue Whether an assessment order passed under Section 73 of the CGST/UPGST Act, 2017 can be legally sustained if the underlying Show Cause Notice recorded “NA” for the personal hearing details, thereby denying the taxpayer an opportunity for an oral… Read More »
Assessment order is remanded for fresh adjudication on merits subject to pre-depositing 50% of the disputed tax. Issue Whether an assessment order confirming tax demands can be set aside and remanded for de novo (fresh) adjudication on merits under Section 73 of the CGST/TNGST Act, 2017 after the statutory limitation period for filing a regular… Read More »
GST assessment order passed against a deceased person’s legal heir is remanded for a fresh hearing. Issue Whether a GST recovery order and Show Cause Notice (SCN) issued to a legal heir for the alleged illegal availment of Input Tax Credit (ITC) by their deceased father can be sustained if the proceedings were initiated after… Read More »
Delayed GST refunds on seized goods attract statutory interest after sixty days of application. Issue Whether an exporter is legally entitled to receive interest under Section 56 of the CGST/MGST Act, 2017 for delayed IGST refunds when the refund application was effectively made via shipping bills, but the underlying goods were temporarily seized and the… Read More »
GST refund rejection cannot bypass GSTAT via writ when natural justice is fully complied with. Issue Issue I (Natural Justice Compliance): Whether the rejection of an exporter’s GST refund applications can be set aside for a breach of natural justice principles when the record demonstrates that multiple notices, written replies, and personal hearings were granted… Read More »
Assessment order is remanded for fresh adjudication subject to pre-depositing 25% tax and entire late fee. Issue Whether an ex-parte assessment order confirming tax demands and late fees can be set aside and remanded for a fresh adjudication on merits when the petitioner agrees to pre-deposit 25% of the disputed tax and the entire late… Read More »
Taxmann’s Taxation of Capital Gains [Finance Act 2026] – Covering ITA 1961 & ITA 2025—with Per-Chapter Cross-Reference Tables | Extensive Judicial Coverage | Author’s Own Views on Contested Questions Buy online Click here Price Rs 2749 Taxation of Capital Gains stands as one of the most comprehensive and widely respected treatises on capital gains taxation in… Read More »
An unreasoned GST registration cancellation order passed without a personal hearing cannot be legally sustained. Issue Whether the cancellation of an assessee’s GST registration via an unreasoned, non-speaking order passed without granting a personal hearing is legally valid under Section 29 of the CGST/MGST Act, 2017. Facts The assessee is a registered taxpayer under the… Read More »