Penalty order under Section 129(3) passed beyond mandatory seven-day period is void and quashed. Penalty order under Section 129(3) passed beyond mandatory seven-day period is void and quashed. Issue Whether the seven-day time limit prescribed under Section 129(3) of the CGST/JKGST Act, 2017 for passing an order after the service of notice is mandatory, thereby… Read More »
Disputed service of SCN and registration status require statutory appeal rather than writ remedy. Disputed service of SCN and registration status require statutory appeal rather than writ remedy. Issue Whether a writ petition under Article 226 challenging an ex parte assessment order confirming penalty on wrongly passed Input Tax Credit (ITC) is maintainable when there… Read More »
Assessees must file statutory appeals against final GST assessment orders subject to 5 percent pre-deposit. Assessees must file statutory appeals against final GST assessment orders subject to 5 percent pre-deposit. Issue Whether assessees challenging final GST assessment orders can be granted a complete waiver of the statutory pre-deposit of 5 percent and allowed to bypass… Read More »
Rejection of GST refund order set aside and remanded as portal’s single-reply limit violated principles of natural justice. Rejection of GST refund order set aside and remanded as portal’s single-reply limit violated principles of natural justice. Issue Whether the rejection of a GST refund application without allowing a supplementary reply—due to the GSTN Common Portal’s… Read More »
Regular bail was granted as investigation relied on documentary evidence and custody exceeded seven months. Issue Whether regular bail under Section 528 of Bharatiya Nagarik Suraksha Sanhita, 2023 should be granted to petitioners accused of creating fake firms and fraudulently passing Input Tax Credit (ITC) worth Rs. 197 crores under Section 132 of the CGST… Read More »
In view of Sections 16(5) and 16(6), demand for belated ITC was set aside and matter remanded. In view of Sections 16(5) and 16(6), demand for belated ITC was set aside and matter remanded. Issue Whether an assessment order confirming a demand for belated availing of Input Tax Credit (ITC) under Section 16(4) should be… Read More »
Writ petitions against GST show cause notices or final orders are not maintainable when statutory appeal remedies exist. Writ petitions against GST show cause notices or final orders are not maintainable when statutory appeal remedies exist. Issue Whether a writ petition under Article 32 of the Constitution challenging a show cause notice or a final… Read More »