Anticipatory Bail Granted for Rs 11.08 Crore GST Fraud Set Aside Requiring Custodial Interrogation Issue Whether the High Court was justified in granting anticipatory bail to a proprietor accused of fraudulently availing Input Tax Credit (ITC) worth Rs. 11.08 crores without actual supply of goods when custodial interrogation was required by the Revenue. Facts The… Read More »
Assessee Relegated to Functional GST Appellate Tribunal for Priority Hearing and Interim Relief Consideration Assessee Relegated to Functional GST Appellate Tribunal for Priority Hearing and Interim Relief Consideration Issue Whether a writ petition or Special Leave Petition (SLP) challenging an adjudication order should be entertained on merits by higher courts when the GST Appellate Tribunal… Read More »
Bank Attachment Issued Without Prior Hearing Held Prima Facie Unsustainable and Kept in Abeyance Issue Whether a bank attachment notice issued under Section 79 to recover tax demands without providing a prior opportunity of hearing to the assessee is legally sustainable. Facts The bank account of the assessee was attached by the tax authority through… Read More »
Consolidated GST Show Cause Notice and Order Covering Multiple Financial Years Are Impermissible and Quashed Issue Whether issuing a single consolidated show-cause notice (SCN) and passing a consequential adjudication order covering multiple financial years is legally permissible under Section 74 read with Section 73 of the CGST/MGST Act. Facts The DGGI Nagpur issued a single… Read More »
Summary SCN Form DRC-01 Issued Without Detailed Notice Is Invalid and Set Aside Issue Whether a summary show-cause notice issued in Form DRC-01 is legally valid when issued without serving the underlying detailed show-cause notice under Section 73 of the CGST/TNGST Act. Facts The petitioner, a registered taxpayer, was issued a pre-show cause notice in… Read More »
Consolidated GST Show-Cause Notice Covering Multiple Assessment Years Is Permissible and Cannot Be Challenged via Writ Issue Whether a consolidated show-cause notice (SCN) issued under Section 73 or Section 74 of the CGST/AGST Act covering multiple financial years is legally permissible. Whether a writ petition under Article 226 of the Constitution is maintainable at the… Read More »
Arrest for GST ITC Fraud Valid When Supported by Recorded Reasons and Special Act Compliance Arrest for GST ITC Fraud Valid When Supported by Recorded Reasons and Special Act Compliance Issue Whether an arrest under Section 69 read with Section 132 of the CGST Act for an offense carrying a maximum punishment of five years… Read More »
Input Tax Credit Entitled Under Section 16(5) as Returns Were Filed Before Cut-Off Date Input Tax Credit Entitled Under Section 16(5) as Returns Were Filed Before Cut-Off Date Issue Whether the denial of Input Tax Credit (ITC) under Section 16(4) is sustainable when the petitioner submitted returns for January to March 2020 before the statutory… Read More »
Composite GST Notices and Orders Covering Multiple Assessment Years Are Invalid and Liable to Be Quashed Composite GST Notices and Orders Covering Multiple Assessment Years Are Invalid and Liable to Be Quashed Issue Whether a single composite notice and order-in-original covering multiple financial years (2018–19, 2019–20, and 2020–21) is legally sustainable under the CGST/KGST Act.… Read More »
No Additional ITC Accrued Post-GST for Construction Project, So Anti-Profiteering Proceedings Were Properly Closed No Additional ITC Accrued Post-GST for Construction Project, So Anti-Profiteering Proceedings Were Properly Closed Issue Whether the developer/respondent committed profiteering under Section 171 of the CGST/MGST Act, 2017 in respect of the construction project ‘Madhu Vasant CHS Ltd.’ during the period… Read More »