Pre-Hearing Not Mandatory for Provisional Attachment; Post-Attachment Remedy Sufficient. Issue Is a pre-decisional hearing a mandatory requirement under Section 83 of the CGST Act before a proper officer can provisionally attach a taxpayer’s bank account? Facts The GST department, during an investigation into ITC misuse, passed an order under Section 83 to provisionally attach the… Read More »
GST Payment Collected During Raid is Coercive and Illegal; HC Orders Refund with Interest. Issue Can a payment made by a taxpayer in FORM GST DRC-03 during a search and seizure operation, before the issuance of any show-cause notice or determination of liability, be considered a “voluntary” payment under the GST Act, or does it… Read More »
GST Demand Quashed for Lack of Proper SCN, Signature, and Personal Hearing. Issue Is a GST demand order legally sustainable if it is initiated based on a mere summary (FORM GST DRC-01) instead of a detailed and properly authenticated Show Cause Notice (SCN), and is passed without affording the taxpayer a mandatory personal hearing? Facts… Read More »
Denial of Personal Hearing Vitiates GST Order, Even if No Reply is Filed. Issue Is a GST demand order passed under Section 73 legally valid if the adjudicating authority concludes the proceedings without granting a personal hearing, especially in a situation where the taxpayer has not filed a written reply to the Show Cause Notice… Read More »
Interest on Delayed GST Refund is Payable from the Date of the Original Application. Issue For the purpose of calculating interest on a delayed GST refund under Section 56, does the 60-day interest-free period begin from the date of the initial, original refund application, or does it reset and begin from the date of the… Read More »
HC: Retrospective GST Cancellation Requires Specific Proposal in SCN. Issue Whether a GST registration can be cancelled with retrospective effect when the Show Cause Notice (SCN) proposing the cancellation did not specify that the cancellation would be from a prior date, thereby denying the taxpayer an opportunity to contest the retroactivity. Facts The petitioner’s GST… Read More »
Absence of Signature Doesn’t Invalidate GST Order; Appeal is the Proper Remedy. Issue Can a GST Order-in-Original be considered void and challenged through a writ petition solely because it lacks the physical signature of the issuing officer, especially when the accompanying summary in Form DRC-07 contains all the officer’s details? Facts An assessee received a… Read More »
12th Pass Jharkhand Man Poses as Income Tax Officer, Defrauds Woman of ₹9 Lakh Issue: To report on a criminal case where an individual, by impersonating an Income Tax officer, used deception to defraud a woman of a significant sum of money. Facts: A man from Jharkhand, who had only completed his 12th grade education,… Read More »
GST Relief Fuels India’s Car Upgrade Wave, EV Optimism, Says Study Issue: To summarize the findings of a new study regarding the impact of the Goods and Services Tax (GST) rate rationalization on the automotive sector, focusing on consumer behavior (upgrading vehicles) and the outlook for Electric Vehicles (EVs). Facts: The GST 2.0 reforms included… Read More »
Major Changes in GST Invoice Management System (IMS) from October 2025 Tax Period Issue: To simplify reporting, enhance reconciliation, and improve the management of Credit Notes and Input Tax Credit (ITC) reversal, the GST Network (GSTN) has introduced major updates to the Invoice Management System (IMS), effective from the October 2025 tax period. Facts: The… Read More »