Lack of knowledge of order justifies remand on costs; Limitation extension challenge subject to SC verdict Issue Natural Justice: Whether a writ petition can be entertained against an adjudication order passed ex parte when the petitioner claims they had no knowledge of the order until their CA visited the GST office. Validity of Extension: Whether… Read More »
Hidden SCN and proprietor’s illness justify remanding ex parte order; limitation challenge awaits Supreme Court Issue Natural Justice: Whether an ex parte order is sustainable when the Show Cause Notice (SCN) was uploaded to the obscure “Additional Notices” tab and the proprietor could not reply due to severe illness (cancer). Validity of Extension: Whether the… Read More »
Circular on deemed exports inapplicable to 100% EOUs claiming refund on actual zero-rated exports Issue Whether a 100% Export Oriented Undertaking (EOU) is entitled to a refund of unutilized Input Tax Credit (ITC) for actual exports, or if such refund is barred by CBIC Circular No. 172/04/2022-GST regarding “deemed exports.” Facts Nature of Business: 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 »
Revenue warned on AI-hallucinated citations; IT Act presumptions inapplicable to GST proceedings Issue AI Verification: Whether Revenue authorities can rely on case law generated by Artificial Intelligence without human verification, leading to the citation of fake precedents. Cross-Statute Application: Whether statutory presumptions under the Income Tax Act (Sections 132, 292C) regarding seized documents can be… Read More »
High Court quashes assessment despite missed hearings; imposes ₹1 Lakh cost on Senior Citizen Issue Whether an assessment order passed ex parte due to the assessee’s repeated failure to attend personal hearings can be quashed when the default is attributed to severe medical issues (acute kidney condition), and whether costs should be imposed for the… Read More »
Payment under protest during assessment counts towards mandatory pre-deposit for filing GST appeal Issue Whether an amount paid “under protest” by an assessee during the course of assessment proceedings (investigation/adjudication) can be adjusted towards the mandatory 10% pre-deposit required under Section 107(6) of the CGST Act for filing an appeal. Facts Assessment Proceedings: The Department… Read More »
Endorsement by SEZ Officer not mandatory for zero-rated services prior to Sep 2018: Karnataka HC Issue Whether the endorsement of invoices by an SEZ Authorized Officer (under Rule 30(4) of the SEZ Rules) is a mandatory pre-condition for claiming zero-rated status on services supplied by a Domestic Tariff Area (DTA) provider to an SEZ… Read More »
Strict deadline set for data parsing at Advocate’s office amidst concerns of procedural lapses Issue Whether the Revenue Department’s prolonged and allegedly irregular parsing of an Advocate’s seized digital data violates procedural fairness and data integrity, and if further time should be granted despite these concerns. Facts Background: The petitioner, an Advocate, challenged the seizure… Read More »
SC stays Section 74 proceedings, finding SCN prima facie unclear on fraud or wilful-misstatement Issue Whether a Show Cause Notice (SCN) issued under Section 74 of the CGST Act can be sustained if it fails to explicitly disclose the “material particulars” and basis for alleging fraud or wilful misstatement, even if the Department claims such… Read More »