Refund of Wrongly Paid IGST Not Barred by Limitation; Article 265 Mandates Restitution Issue Whether the statutory limitation period (two years) under Section 54 of the CGST Act applies to a refund claim for IGST paid under a mistake of law (treated as export/inter-state), which was subsequently paid correctly as CGST + SGST (intra-state), or… Read More »
Refund of Accumulated Compensation Cess ITC Allowed for Zero-Rated Supplies (Exports with IGST Payment) Issue Whether a manufacturer-exporter is entitled to a refund of accumulated Input Tax Credit (ITC) of Compensation Cess paid on inputs (Coal) used for captive power generation to manufacture goods that are exported (Zero-rated supplies) on payment of IGST, even if… Read More »
Writ Petition Dismissed as Technical Plea on Portal Glitch Rejected When Order Was Reasoned on Merits Issue Whether a taxpayer can invoke writ jurisdiction to challenge an appellate order upholding a GST demand solely on the “technical ground” that the GST portal allegedly did not allow the payment of the 10% pre-deposit (Section 107(6)), forcing… Read More »
Cash Refund of Lapsed Cesses (EC, SHEC, KKC) Denied Under GST Regime Issue Whether unutilised balances of Education Cess (EC), Secondary and Higher Education Cess (SHEC), and Krishi Kalyan Cess (KKC) lying in the CENVAT credit account as of 30.06.2017 can be refunded in cash under Section 142(3) of the CGST Act, 2017. Whether these… Read More »
Assessment Order Quashed for Skipping Mandatory Pre-SCN Intimation (Form DRC-01A) for Pre-2020 Period Issue Whether an assessment order passed under Section 73 of the GST Act is valid if the Proper Officer proceeded directly from the scrutiny of returns (Section 61) to the assessment order without issuing the mandatory pre-show cause notice intimation in Form… Read More »
Composite GST Notice for Multiple Years Invalid; Signature Defect Plea Rejected Validity of Digital Signature on Notices (Section 169) Whether a Show Cause Notice (SCN) and Adjudication Order issued electronically are invalid if they do not bear a physical or visible digital signature, even if they contain a Reference Number (RFN) and are communicated via… Read More »
Ex-Parte GST Order Quashed Due to Consultant’s Oversight & Portal Issues Issue Whether an ex-parte GST adjudication order is sustainable when the taxpayer failed to file a reply or attend the personal hearing due to an oversight by their previous consultant and lack of direct access to the GST portal, thereby denying them an effective… Read More »
Appellate Order Under GST Act Quashed for Lack of Reasoning; Remanded for Fresh Adjudication Issue Whether an appellate order passed under Section 107 of the GST Act is legally sustainable if it fails to record specific reasons for its conclusion, merely reiterating the adjudicating authority’s view without independently analyzing the petitioner’s defense regarding their status… Read More »
Recovery of Interest on Delayed Tax Payment Quashed for Failure to Issue Form GST DRC-01D Issue Whether the GST department can directly initiate recovery proceedings (such as attaching a bank account via Form GST DRC-13) for short payment of interest on delayed tax, without first following the mandatory procedure of issuing an intimation in Form… Read More »
Retrospective GST Registration Cancellation Invalid Without Specific Proposal in SCN Issue Validity of Retrospective Effect: Can a proper officer cancel a GST registration with retrospective effect if the Show Cause Notice (SCN) issued to the taxpayer only proposed cancellation simpliciter (from a prospective date) without specifically mentioning or proposing retrospective action? Natural Justice: Whether ignoring… Read More »