Confusing SCN Dates Deny Effective Hearing; HC Quashes Order. Issue Whether a GST assessment order is legally valid if it is passed after issuing a Show Cause Notice (SCN) that contains contradictory and confusing dates for the reply and the mandatory personal hearing, thereby denying the taxpayer an “effective” opportunity to be heard. Facts The… Read More »
Officer Has Power to Restore GST Registration Under Rule 22(4) After Full Compliance. Issue Whether a GST officer has the jurisdiction to drop cancellation proceedings and restore a registration under the proviso to Rule 22(4) of the CGST Rules, even after the statutory time limit for filing a revocation application (under Section 30) has expired,… Read More »
ITC Allowed on Power Infrastructure Handed Over to Utility, Not Immovable Property. Issue Whether a 100% Export Oriented Unit (EOU) is eligible to claim Input Tax Credit (ITC) on goods (wires, cables, electrical equipment) used to create power transmission infrastructure, especially when this infrastructure is installed outside the factory premises and subsequently “handed over” to… Read More »
ITC is Allowed on Power Transmission Infrastructure Installed Outside the Factory. Issue Whether a manufacturing company is eligible to avail Input Tax Credit (ITC) on capital goods (like wires, cables, electrical equipment) and related services (like installation) used to set up a power transmission line, when that infrastructure is installed outside the factory premises to… Read More »
Payments During Inspection Are Coercive; Refund Cannot Be Denied for Missing Supporting Documents. Issue Whether a GST refund application for an amount paid during an inspection can be rejected via a deficiency memo for lacking “supporting documents,” and whether such a payment, made during continuous inspections and summons, can be legally treated as a “voluntary… Read More »
Sessions Court Grants CA Anticipatory Bail in ₹560 Cr GST Fraud, Noting “Bail is Rule.” Issue Whether a Chartered Accountant (CA) should be granted anticipatory bail in a large-scale GST evasion case, where his role was advisory and he is not the primary person responsible for the firms’ operations, and is not a flight risk.… Read More »
P&H HC Restrains Coercive Action Against Expedia in ₹511 Cr “Intermediary” Service SCN. Issue Whether a GST Show Cause Notice (SCN) proposing a ₹511 crore demand is legally valid, when it classifies software development services to overseas group entities as “intermediary services” in a pre-determined manner, especially when the same legal issue (based on… Read More »
SC to Examine if ITC Can Be Denied to a Buyer When a Supplier’s Registration is Cancelled Retrospectively. Issue Can a purchasing taxpayer (assessee) be denied their claim for Input Tax Credit (ITC) solely on the ground that the supplier’s GST registration was cancelled suo motu (by the department) with retrospective effect, even if the… Read More »
HC Issues Notice to Examine DHL’s Refund Claim Based on Retrospective GST Circular. Issue Whether a CBIC circular (dated October 27, 2023) clarifying the Place of Supply for courier services has retrospective effect, thereby entitling an assessee to a refund of GST paid for a prior period (2017-2023) under a “mistake of law,” as… Read More »
Delhi HC Stays 18% GST Demand on DJB Contractors, Will Examine “Local Authority” Status. Issue Whether the Delhi Jal Board (DJB) qualifies as a “local authority” under Section 2(69) of the CGST Act, which would make works contract services provided to it eligible for a concessional 12% GST rate, or if it is not a… Read More »