Category Archives: GST

Belated appeal rejection overturned; full tax recovery warrants fresh adjudication to consider taxpayer’s reconciliation reply. Issue Whether a writ court should intervene and set aside an assessment order under Section 73 along with a belated statutory appeal rejection, where the taxpayer asserts that the alleged ITC differences stand fully reconciled through prior reversals and RCM… Read More »

Denying a requested personal hearing despite an explicit checkbox selection violates natural justice and invalidates the assessment order. Issue Whether an assessment order and a subsequent rectification order issued under Section 73 are legally sustainable if the Assessing Officer fails to grant a personal hearing despite the taxpayer explicitly opting for it in their Form… Read More »

GST assessment order passed against a deceased sole proprietor is a nullity and void ab initio. Issue Whether a show-cause notice and subsequent assessment order issued under Section 73 of the CGST/TNGST Act in the name of a deceased sole proprietor are legally valid, or if the proceedings are a nullity due to a fundamental… Read More »

Bail granted as uncorroborated confessions of co-accused are inadmissible at the bail stage. Issue Whether the continuous judicial custody of applicants not named in the initial FIR is legally warranted under Section 69 and Section 132 of the CGST Act, 2017, when the primary evidence connecting them to a pan-India GST fraud consists solely of… Read More »

Repeated deficiency memos cannot block GST refunds; fresh applications inherit the original filing date. Issue Whether the tax department’s repeated issuance of deficiency memos without adjudicating a petitioner’s multiple refund requests is legally sustainable, and whether a fresh refund application can be allowed while protecting the original limitation date under Section 54. Facts Multiple Filings:… Read More »

Tax authorities face prima facie contempt for defying explicit court orders to disburse GST refunds. Issue Whether the tax department’s subsequent order rejecting a GST refund claim constitutes prima facie contempt of court when a specific judicial order had already directed the sanction and disbursal of that refund with interest, and multiple deadlines for compliance… Read More »

Section 16(5) non obstante clause overrides Section 16(4) timeline, rendering denial of Input Tax Credit unsustainable. Issue Whether the denial of Input Tax Credit (ITC) under Section 16(4) of the CGST/SGST Act is legally sustainable if the assessee filed the relevant returns within the cut-off period contemplated under the overriding non obstante provisions of Section… Read More »

Appellate order denying GST refund quashed and remanded due to lack of reasoned, speaking findings. Issue Whether a GST appellate order sustaining the rejection of a zero-rated service export refund claim of approximately ₹3.42 crores is legally sustainable if it merely reproduces agreement clauses without recording specific, reasoned, and speaking findings on the merits of… Read More »

Proprietor Granted Regular Bail as GST Investigation Concluded and Custody Exceeded One Year Issue Whether the petitioner, a proprietor accused of orchestrating a bogus invoicing and fake Input Tax Credit (ITC) scam amounting to approximately Rs. 66.60 crore, is entitled to regular bail under Section 132 read with Section 69 of the CGST/SGST Act, given… Read More »