Category Archives: GST

Writ Dismissed: Pre-Show Cause Notice Consultation (DRC-01A) Not Mandatory Post-Amendment of Rule 142(1A); Fraud Cases Require Strict Action ISSUE Whether the issuance of a Pre-Show Cause Notice (Pre-SCN) consultation notice (Form DRC-01A) is mandatory before issuing an SCN under Section 74, especially in cases involving large-scale fraudulent availment of Input Tax Credit (ITC). Whether the… Read More »

Empty Part-B of E-Way Bill Due to Technical Glitch Does Not Attract Section 129 Penalty in Absence of Intent to Evade Tax ISSUE Whether a penalty under Section 129(3) of the CGST Act can be imposed for the non-generation of Part-B of the E-way bill (vehicle details) when the omission was caused by a technical… Read More »

High Court Condones Delay and Remands Ex-Parte Order for Fresh Adjudication Subject to Total 25% Pre-Deposit ISSUE Whether the High Court can exercise its writ jurisdiction to remand a case for fresh adjudication when the statutory limitation period for filing an appeal under Section 107 has expired, particularly when the original order was passed ex-parte… Read More »

Demand of Rs. 9.42 Cr Quashed as SCN Proposed Only Rs. 1.71 Cr; Order Exceeding SCN Scope Violates Natural Justice ISSUE Whether an Adjudication Order can confirm a tax demand significantly higher (Rs. 9.42 Crores) than the amount proposed in the Show Cause Notice (Rs. 1.71 Crores). Whether a Writ Petition under Article 226 is… Read More »

Double Jeopardy Avoided: Impugned Order Set Aside Where Demand for Excess ITC Overlapped with a Prior Order Dropping the Same Liability ISSUE Whether an assessing authority can confirm a demand for excess Input Tax Credit (ITC) for a specific tax period (2019-20) when the State Tax Officer has already passed an assessment order for the… Read More »

Demand of Rs. 9.42 Cr Quashed as SCN Proposed Only Rs. 1.71 Cr; Order Exceeding SCN Scope Violates Natural Justice ISSUE Whether an Adjudication Order can confirm a tax demand significantly higher (Rs. 9.42 Crores) than the amount proposed in the Show Cause Notice (Rs. 1.71 Crores). Whether a Writ Petition under Article 226 is… Read More »

Double Jeopardy Avoided: Impugned Order Set Aside Where Demand for Excess ITC Overlapped with a Prior Order Dropping the Same Liability   ISSUE Whether an assessing authority can confirm a demand for excess Input Tax Credit (ITC) for a specific tax period (2019-20) when the State Tax Officer has already passed an assessment order for… Read More »

Uncorroborated Third-Party Statement and “Dumb” Excel Sheet Cannot Override Assessee’s Denial and Purchase Bills ISSUE Whether an addition under Section 69A (Unexplained Money) for alleged cash paid over and above the invoice value of jewellery can be sustained solely on the basis of a statement and an Excel sheet recovered from a third-party seller (Jeweller),… Read More »

No GST Exemption for Supply of Machinery to Municipality; Exemptions Restricted to ‘Pure Services’ or ‘Low-Goods’ Composite Supplies   ISSUE Whether the supply of fresh waste processing machinery to a Local Authority (Anand Nagarpalika Corporation) is exempt from GST under Notification No. 12/2017-Central Tax (Rate), or if it constitutes a taxable supply. FACTS The Transaction:… Read More »

DELHI HC DIRECTS URGENT GST COUNCIL MEETING TO CONSIDER REDUCING TAX ON AIR PURIFIERS TO 5% ISSUE Whether the GST Council is obligated to urgently consider reducing the GST rate on Air Purifiers and HEPA Filters from 18% to 5% (treating them as ‘Medical Devices’), considering the “health emergency” caused by severe pollution in Delhi… Read More »