Proceedings under Rule 96(10) Quashed Following its Deletion; Benefit Extended to Pending Cases Issue Whether Show Cause Notices (SCNs) and assessment orders issued to recover IGST refunds based on the violation of Rule 96(10) (which restricted exports on payment of IGST if inputs were procured duty-free) can survive after the said rule was omitted w.e.f.… Read More »
Blocking of Electronic Credit Ledger (ECL) without Hearing & Independent Reasons Quashed Issue Whether the Department can block a taxpayer’s Electronic Credit Ledger (ECL) under Rule 86A based on generic allegations (borrowed satisfaction) without affording a pre-decisional hearing or recording independent “reasons to believe.” Facts The Action: The Respondent blocked the petitioner’s Electronic Credit Ledger… Read More »
Canned Fruit in Syrup is “Processed Food,” Not “Fresh Fruit” Issue Whether pineapple slices, pineapple tidbits, and fruit cocktail preserved in sugar syrup and canned in vacuum-sealed tin containers fall under the definition of “Fresh Fruits” (Entry A-23 of the Bombay Sales Tax Act, 1959) and are thus tax-free, or if they are taxable as… Read More »
Jurisdiction Dispute: Can Customs Department Demand Recovery of IGST Refund? Issue Jurisdiction: Whether the Customs Department has the jurisdiction to issue a Show Cause Notice (SCN) for the recovery of IGST refunds granted on exports, or if such jurisdiction lies exclusively with the GST Department. Classification: Whether the products (sealing material) fall under HSN 4016… Read More »
Bail Granted in GST “Fake Firm” Case: Prolonged Custody & Magistrate Trial outweigh Severity of Offence Issue Whether an accused arrested for alleged GST evasion (involving fake firms and supplies) is entitled to bail when they have already undergone prolonged incarceration (1.5 years), the investigation is complete, and the offence is triable by a Magistrate,… Read More »
Interim Relief Granted: Final Order Stayed due to Non-Issuance of Pre-Consultation Notice (DRC-01A) Issue Whether a Show Cause Notice (SCN) issued under Section 74 of the CGST/SGST Act is valid if the department failed to issue the mandatory Pre-consultation Notice (Form GST DRC-01A) as required under Section 74(5) read with Rule 142(1A), and whether the… Read More »
Writ Jurisdiction Cannot Be Invoked to Bypass Statutory Appellate Remedy (Reference/Appeal) Case Status Rikhab Chand Jain v. Union of India Supreme Court of India (2025) 169 taxmann.com 504 (SC) / 2025 INSC 1337 Issue Whether a High Court is justified in dismissing a Writ Petition under Article 226 on the ground that the appellant failed… Read More »
No Double Pre-Deposit for Parallel CGST & SGST Demands on Same Transaction Issue Whether an assessee is required to pay the mandatory 10% pre-deposit again to file an appeal against a CGST order, if they have already paid the 10% pre-deposit for filing an appeal against a parallel SGST (State GST) order involving the exact… Read More »
GST Demand Quashed due to SCN in “Additional Notices” Tab & Lack of Hearing Issue Whether an adjudication order confirming a GST demand is valid if the Show Cause Notice (SCN) was uploaded to the “Additional Notices” tab (which the taxpayer missed) and the order was passed without a reply or a personal hearing. Facts… Read More »
Endorsement on SEZ Invoices Not Mandatory for Pre-2018 Period; Demand Quashed Issue Whether the GST Department can demand tax and interest for the period July 2017 to March 2018 on the ground that invoices for supplies to SEZ units were not endorsed by the SEZ Authorized Officer, by relying on the amendment to Rule 30… Read More »