HC Directs GST Authorities to Permit Rectification of Clerical Error in Return. Issue Whether a taxpayer can be denied the right to rectify a bona fide clerical error in a self-assessed GST return (GSTR-3B), where the statutory deadline for amendment has expired, especially when the error causes no revenue loss to the government. Facts The… Read More »
Bail Denied in ₹19.76 Cr GST Fraud Case Due to Absconding Co-Accused and Ongoing Investigation. Issue Whether an accused in a significant, multi-crore Input Tax Credit (ITC) fraud case should be granted bail while the investigation is still ongoing and a key co-accused is absconding. Facts The petitioner was alleged to have managed three dummy… Read More »
HC Relegates Fraud Case to Appeal, Citing Possible Non-Consideration of Reply. Issue Whether a High Court should entertain a writ petition challenging an order in a fraudulent Input Tax Credit (ITC) case where the petitioner failed to attend personal hearings, but the adjudicating authority, in turn, failed to properly consider the petitioner’s detailed written reply… Read More »
HC Invokes Writ Power to Condone 288-Day Appeal Delay on Medical Grounds. Issue Can a High Court, exercising its extraordinary writ jurisdiction, condone a delay in filing a GST appeal that is far beyond the maximum statutory limit (120 days) prescribed under Section 107 of the CGST Act, on the grounds of the petitioner’s severe… Read More »
HC Remands GST Order Passed on Non-Notified Date, Subject to 10% Deposit. Issue Is a GST demand order legally valid if it is passed on a date that was never notified to the taxpayer for a hearing, especially when the taxpayer had filed a written reply but had failed to appear at the original hearing… Read More »
HC Finds No Breach of Natural Justice, Relegates Assessee to Appeal. Issue Whether a writ petition is maintainable on the grounds of “breach of natural justice” (for alleged non-supply of documents and denial of hearing) when the tax authorities have provided extensive records and afforded multiple hearing opportunities, which the assessee failed to utilize. Facts… Read More »
ITC Denial Quashed as Supplier’s GSTR-3B Filing Proves Tax Payment. Issue Can the GST department deny Input Tax Credit (ITC) to a bona fide purchaser under Section 74 (fraud) on the grounds that the supplier’s registration was cancelled subsequently, even when the taxpayer has furnished all necessary documents (invoices, e-way bills) and proven that the… Read More »
HC Orders Time-Bound Adjudication, Links Release of Blocked ITC to Department’s Compliance. Issue Whether a taxpayer is entitled to copies of all “relied-upon material” (even if “confidential”) that forms the basis of a Show Cause Notice (SCN), and whether a court can link the continuation of an Electronic Credit Ledger (ECL) blockage to the department’s… Read More »
GST Order Quashed as Officer Ignored Late Reply Filed Before Adjudication. Issue Whether a GST demand order is legally valid if the adjudicating officer refuses to consider a taxpayer’s reply to the Show Cause Notice (SCN) merely because the reply was filed after the stipulated deadline, but before the final order was passed. Facts The… Read More »
Woven Pyjama Set is HSN 620721; 5% GST Rate Applies if Per-Set Price is Below ₹1,000. Issue What is the correct HSN classification and applicable GST rate for woven men’s pyjama sets sold in a multi-set pack, where the pack value is over ₹1,000 but the per-set value is under ₹1,000? Facts The applicant, a… Read More »