A writ petition is not maintainable if a statutory appeal remedy exists. Issue Should a High Court entertain a writ petition that challenges an adjudication order on the grounds of a violation of natural justice (specifically, improper service of a hearing notice), when a comprehensive statutory appellate remedy is available to the taxpayer under the… Read More »
GST Rate Cuts Empower Farmers, Artisans, and MSMEs in Arunachal Pradesh The recent Goods and Services Tax (GST) rate rationalization, primarily through cuts from 12% to 5% across various products, is set to boost Arunachal Pradesh’s economy by improving affordability, market access, and strengthening local industries. Key Sectoral Benefits from Rate Reductions Handicrafts and… Read More »
A court provided relief from multiple pre-deposits for overlapping GST demands. Issue When a taxpayer is faced with multiple, overlapping demand orders and notices from different GST authorities for the exact same issue and period, what is the appropriate legal remedy, and can a High Court provide relief from the statutory requirement of making a… Read More »
A taxpayer must exhaust the statutory appeal remedy before filing a writ petition. Issue Should the High Court or Supreme Court interfere with a GST demand order through a writ petition or a Special Leave Petition (SLP), especially when a statutory appeal remedy is available under the GST Act and the core issue involves the… Read More »
A demand notice under Section 73 of the CGST Act is invalid if it’s not preceded by a scrutiny notice in Form GST ASMT-10, as required by Section 61 of the Act. Issue Can the GST authorities legally initiate demand and recovery proceedings under Section 73 of the CGST Act, 2017, based on discrepancies they… Read More »
SC upholds stay on penalty for a missing biltee number on an invoice. Issue Is it legally valid to impose a penalty on a taxpayer for not mentioning the “biltee number” (transporter’s consignment note or lorry receipt number) on a tax invoice, especially when Rule 46 of the GST Rules, which details the required contents… Read More »
A 10% pre-deposit for a GST appeal automatically stays any further recovery action. Issue Once a taxpayer has made the mandatory 10% pre-deposit of a disputed tax demand in order to file a statutory appeal under Section 107 of the CGST Act, can the tax authorities legally continue to attach or freeze the taxpayer’s bank… Read More »
Interest on a delayed GST refund is calculated from the date of the original application, not from the date of a later appellate order. Issue When a GST refund is initially rejected by the adjudicating authority but is later sanctioned upon a successful appeal, from what date does the 60-day interest-free period for paying the… Read More »
A beneficial GST circular granting relief on reinsurance services has been held to apply retrospectively, leading to the quashing of old, confirmed tax demands. Issue Can a beneficial circular issued by the Central Board of Indirect Taxes and Customs (CBIC), which regularizes the GST liability for a specific past period, be applied retrospectively to quash… Read More »
A deposit into the Electronic Cash Ledger (ECL) is a valid payment to the government. Issue Does a deposit of money into a company’s Electronic Cash Ledger (ECL) under the GST regime constitute a valid deposit “with the Government” for the purpose of satisfying a court-mandated bail condition, even if the payment wasn’t made through… Read More »