Misleading court with fake video of business premises invites writ dismissal with heavy costs Issue Whether a writ petition seeking cancellation of GST registration is maintainable when the petitioner attempts to mislead the Court by fabricating evidence (video of a sign board) to cover up the non-existence of business at the registered premises and evade… Read More »
Cross-LoC barter trade constitutes taxable intra-state supply subject to Section 74 extended limitation period Issue Taxability: Whether Cross-LoC barter trade in the erstwhile State of J&K constitutes taxable “intra-state supply” under GST or remains zero-rated as under the VAT regime. Procedure & Limitation: Whether the invocation of the extended period under Section 74 (fraud/suppression), the… Read More »
ITC on factory fire insurance allowed; blocked credit for motor vehicles inapplicable to general policies Issue Whether Input Tax Credit (ITC) validly claimed on insurance premiums for factory stock and premises can be denied by the Revenue authorities by erroneously classifying it as “Motor Vehicle Insurance” under the blocked credit provisions of Section 17(5).… Read More »
Excess stock found during survey attracts Section 73/74 demand, not Section 130 confiscation Issue Whether the revenue authorities can invoke the confiscation provisions under Section 130 of the CGST Act solely on the basis of excess or unaccounted stock found at the business premises during a survey, or if they are mandated to proceed under… Read More »
Voluntary payment covers pre-deposit; bank attachment lifted while limitation challenge awaits Supreme Court verdict Issue Pre-Deposit & Attachment: Whether a voluntary deposit made by the assessee can be treated as the mandatory pre-deposit for filing a statutory appeal, thereby warranting the lifting of a bank account attachment. Limitation Validity: Whether the Notifications extending the limitation… Read More »
Voluntary payment covers pre-deposit; bank attachment lifted while limitation challenge awaits Supreme Court verdict Issue Pre-Deposit & Attachment: Whether a voluntary deposit made by the assessee can be treated as the mandatory pre-deposit for filing a statutory appeal, thereby warranting the lifting of a bank account attachment. Limitation Validity: Whether the Notifications extending the… Read More »
SCN in Additional Notices tab warrants remand; limitation extension validity awaits Supreme Court ruling Issue Natural Justice: Whether an adjudication order passed ex parte is valid when the Show Cause Notice (SCN) was uploaded to the “Additional Notices” tab, resulting in the petitioner missing the notice and the hearing. Limitation Validity: Whether the Notifications extending… Read More »
Adjudication order quashed as hearing notice lacked date, time, and venue details violating Section 75(4) Issue Whether an adjudication order is valid under Section 75(4) of the CGST Act when the Show Cause Notice (SCN) failed to specify the date, time, and venue for a personal hearing, despite the assessee failing to file a reply.… Read More »
Consultant negligence leads to remand on costs; limitation challenge awaits Supreme Court verdict Issue Natural Justice: Whether an adjudication order passed ex parte due to the negligence of a GST consultant (who failed to check the notice) should be set aside to allow the assessee a hearing. Validity of Extension: Whether the Notifications extending the… Read More »
Ex-parte GST order set aside on heavy costs; Limitation challenge linked to SC outcome Issue Natural Justice: Whether an adjudication order passed ex parte (without a reply or hearing) should be set aside to allow the assessee a chance to defend on merits, despite previous non-compliance. Limitation Validity: Whether the Notifications extending the time limit… Read More »