HC Modifies Onerous Bail Condition, Allows Foreign Travel for Business with Intimation. Issue Whether a bail condition requiring a taxpayer to seek prior permission from the trial court for every single international trip is disproportionately “onerous” and can be modified, especially when the petitioner is not a flight risk and needs to travel frequently for… Read More »
HC Quashes GST Penalty for Expired E-way Bill When Breakdown Proves No Intent to Evade. Issue Whether a penalty under Section 129 of the CGST Act can be imposed for a technical violation (an expired e-way bill) when the delay was caused by a genuine, verifiable reason (vehicle breakdown) and there is no evidence of… Read More »
Time Spent on Rectification Application Must Be Excluded from Appeal Limitation Period. Issue Whether the time taken by a taxpayer to diligently pursue a rectification application under Section 161 of the CGST Act should be excluded when calculating the statutory limitation period for filing an appeal against the original order under Section 107. Facts After… Read More »
HC Condones Appeal Delay, Citing Defective DRC-07 Upload and Bona Fide Confusion. Issue Can a GST appeal be dismissed as time-barred under Section 107 of the CGST Act when the delay was caused by a late and defective upload of the summary order (FORM GST DRC-07) on the portal, leading to bona fide confusion for… Read More »
HC Grants Liberty to File Time-Barred Appeal, Bypassing Writ Petition. Issue Can a taxpayer, who did not participate in the original adjudication proceedings (by not filing a reply to the SCN or attending the hearing) and subsequently missed the statutory deadline for an appeal, be granted a fresh opportunity by the High Court to file… Read More »
Constitutional Challenge to GST Arrest Powers Fails in Light of Supreme Court Precedent. Issue Whether the provisions of the Haryana GST (HGST) Act, specifically Section 69 (Power to arrest) and Section 132 (Punishment for offences), are unconstitutional for lack of legislative competence and for violating Article 13 of the Constitution. Facts The petitioners filed a… Read More »
Interest is Mandatory on Delayed IGST Refund Caused by System Glitch. Issue Is an exporter entitled to statutory interest under Section 56 of the CGST Act on a delayed IGST refund, when the delay was not due to any error by the exporter but was caused by a technical glitch in the ICES-GSTN integration (Error… Read More »
Linking GST Compensation Cess to MRP is Ultra Vires the Act; Valuation Must Be on Transaction Value. Issue Whether notifications issued under the GST (Compensation to States) Act, 2017, can legally change the basis for levying compensation cess on tobacco products from the “transaction value” (as mandated by the parent GST Acts) to the “retail… Read More »
AAR Must Reconsider GST Exemption for Flight Training in Light of New Circular. Issue Whether a DGCA-approved flight training organization is eligible for a GST exemption as an “educational institution” under Sl. No. 66(a) of Notification 12/2017-CTR, especially in light of a new Ministry of Finance circular clarifying the matter. Facts The petitioner, a training… Read More »
J&K Assembly Ratifies Recent Amendments to GST Act Issue: To formally incorporate the decisions and structural changes approved by the Goods and Services Tax (GST) Council into the state’s local legislation, the Jammu and Kashmir Goods and Services Tax Act, 2017, required ratification by the state assembly. Facts: The GST Council recently passed a… Read More »