Category Archives: GST

High Court Quashes Refund Rejection for Inverted Tax Structure; Directs Immediate Refund with Interest Relying on Precedent in Assessee’s Own Case   ISSUE Whether the Revenue authorities can reject a refund claim for accumulated Input Tax Credit (ITC) under the Inverted Duty Structure (Section 54(3)) for the period 2019-2020, when the High Court has already… Read More »

High Court Refuses to Interdict DGGI Summons or Release Seized Goods at Inquiry Stage; Writ Petition Held Premature ISSUE Maintainability: Can a Writ Petition be filed to challenge Summons (Section 70) issued by DGGI during an ongoing inquiry/investigation? Seizure & Arrest: Can the Court direct the release of seized goods or grant protection from arrest… Read More »

Provisional Attachment Upheld: Writ Petition Dismissed for Suppression of Material Facts (DGGI Investigation & Non-Existent Premises); Statutory Remedy u/r 159(5) Must be Exhausted ISSUE Whether a Writ Petition challenging the freezing of a bank account is maintainable when the petitioner conceals material facts regarding an ongoing DGGI investigation and the non-existence of their business premises,… Read More »

Adjudication Against a Dead Person is a Nullity; Section 93 Requires Notice to Legal Representative Before Determining Liability ISSUE Whether the Revenue department can validly pass an order determining tax/penalty liability against a deceased proprietor without issuing a show cause notice to the legal representative, and whether Section 93 authorizes such determination against a dead… Read More »

Absence of Appellant: Appellate Authority Erred in Deciding on Merits; Should Have Dismissed for Non-Prosecution to Preserve Right of Recall   ISSUE Whether the Appellate Authority, upon finding that the appellant failed to appear on the scheduled dates, is justified in deciding the appeal on merits and rejecting it, or whether it should strictly dismiss… Read More »

Wrong PIN Code in E-Way Bill: High Court Quashes Penalty, Terming it a Minor Defect Covered by Circular 64/2018   ISSUE Whether the detention of goods and imposition of penalty under Section 129(3) is sustainable when the sole discrepancy is an incorrect PIN code in the “Ship To” section of the E-way bill (Patna PIN… Read More »

High Court Directs Restoration of Cancelled GST Registration Subject to Filing Returns and Payment of Dues; Limitation for Revocation Relaxed ISSUE Whether the petitioner, whose GST registration was cancelled due to non-filing of returns for six months and who failed to apply for revocation within the statutory time limit on the portal, is entitled to… Read More »

Refund Limitation Clarification Struck Down: Circular No. 181/13/2022-GST Declared Ultra Vires; Rejection of Refund for 2018-19 Set Aside ISSUE Whether the rejection of refund applications for the period August 2018 to January 2019, based solely on the restrictions/clarifications provided in Circular No. 181/13/2022-GST, is sustainable in law after the said Circular was declared ultra vires… Read More »

Mistaken Payment under CGST/SGST Instead of IGST Cannot Lead to Double Demand; Authorities Directed to Adjust/Refund Excess u/s 77 ISSUE Whether the Revenue authorities can sustain a demand for non-payment of IGST when the assessee has already deposited the tax amount (and arguably more) under the wrong heads of CGST and SGST due to a… Read More »

Supreme Court Stays Adjudication: Show Cause Notice Containing “Nothing Beyond Figures” and Lacking Material Particulars on Fraud is Unsustainable   ISSUE Whether a Show Cause Notice (SCN) issued under Section 74 (invoking the extended period of limitation for fraud) is valid if it merely cites figures regarding mismatches and ITC denials without providing specific material… Read More »