Rule 86A Cannot Be Used to Block Credit When ECL Balance is ‘Nil’. Issue Whether the GST department has the jurisdiction under Rule 86A to issue an order blocking Input Tax Credit (ITC) when the actual balance of credit “available in” the taxpayer’s Electronic Credit Ledger (ECL) is ‘Nil’. Facts The GST department passed an… Read More »
Section 161 Rectification Does Not Apply to a Show-Cause Notice; Objections Must Be Raised in SCN Reply. Issue Can a taxpayer file an application under Section 161 of the CGST Act to rectify alleged “errors apparent on the record” (like valuation disputes or non-consideration of paid taxes) in a Show-Cause Notice (SCN)? Facts The petitioner… Read More »
National Financial Reporting Authority (NFRA) publishes an ‘Audit Practice Toolkit’ to enhance audit quality in India Publish Date: November 4, 2025 The National Financial Reporting Authority (NFRA) has commenced issuing audit practice toolkits with a focus on supporting the small and medium practitioners engaged in the audits. This initiative is part of NFRA’s systemic drive to… Read More »
HC: Samadhan Scheme Benefit Valid; Delayed Appeal Withdrawal Not Fatal if Tax Was Paid. Issue Can a taxpayer’s application for the GST Samadhan Scheme (under Section 128A) be rejected on the grounds that they failed to withdraw their pending statutory appeal by the scheme’s payment deadline (31.03.2025), even when the full tax amount was already… Read More »
HC Relegates Fraudulent ITC Case to Appeal; Grants Fresh Window to File. Issue Can a High Court entertain a writ petition against a GST demand order involving allegations of fraudulent Input Tax Cax (ITC), especially after the taxpayer has already missed the statutory deadline to file an appeal under Section 107? Facts The department alleged… Read More »
HC Quashes GST Demand on Corporate Guarantee for Non-Consideration of Binding CBIC Circulars. Issue Whether an assessment order levying GST on a corporate guarantee is legally sustainable if the assessing authority passes the order without applying their mind to, or even considering, the taxpayer’s primary defense, which is based on specific, binding CBIC circulars that… Read More »
Approved Resolution Plan Extinguishes All Pre-CIRP GST Dues Not Filed With NCLT. Issue Can GST authorities initiate fresh demand proceedings (SCN and order) for dues from a pre-insolvency period after a Resolution Plan for the taxpayer has been approved under the Insolvency and Bankruptcy Code (IBC), especially when the department did not file a claim… Read More »
HC Sets Aside Ex Parte Order, Grants Fresh Hearing on “Sufficient Cause” Plea. Issue Whether an ex parte assessment order passed under Section 73 should be set aside on the grounds of natural justice, even if the taxpayer failed to file a reply to the show-cause notice (SCN), provided the taxpayer asserts bona fide reasons… Read More »
HC Grants Protection from Arrest on Cooperation, Directs Speaking Order on Objections. Issue Whether a taxpayer, who is under investigation (summons stage) for alleged fake Input Tax Credit (ITC), can seek protection from coercive action (like arrest) from the High Court, and simultaneously request a direction for the authorities to pass a reasoned, speaking order… Read More »
Omission of Rule 96(10) Invalidates Pending Demand to Recover IGST Refund. Issue Whether a GST demand, raised to recover a previously sanctioned IGST refund based on a violation of Rule 96(10) of the CGST Rules, can be legally sustained after Rule 96(10) itself has been omitted by a subsequent government notification, especially when the proceedings… Read More »