An appellate authority cannot reverse a sanctioned refund by ignoring evidence on the record. Issue Can a GST Appellate Authority reverse a refund that has already been sanctioned, on the grounds that proof of export was not properly considered, when the case record clearly shows that the taxpayer had in fact submitted the required proof… Read More »
A hotel cannot cite “market dynamics” to justify not passing on a GST rate cut. Issue Can a hotel avoid the charge of profiteering under Section 171 of the CGST Act, 2017, by claiming that an increase in its base price, which completely offset a GST rate reduction, was a result of market dynamics or… Read More »
A late fee for not filing GST returns is mandatory, even if the department doesn’t issue a preliminary reminder notice in Form GSTR-3A. Issue Can the imposition of a mandatory late fee under Section 47 of the CGST Act, 2017, for the non-filing of an annual return be challenged on the procedural ground that the… Read More »
Hindustan Zinc Faces ₹73.4 Lakh Penalty in Udaipur GST Case Hindustan Zinc Limited (HZL) received a demand order from the Udaipur tax authorities levying a penalty and tax demand totaling ₹73.4 lakh for the financial year 2024-25. Key Details of the Demand Total Amount: The order demanded ₹73,44,792 (₹73.4 lakh), comprising both tax liability and… Read More »
Bombay High Court Admits Constitutional Challenge to GST Section 16(2)(c) The Bombay High Court has admitted a writ petition that challenges the constitutional validity of Section 16(2)(c) of the Central Goods and Services Tax (CGST) Act, 2017. This section prevents a recipient from claiming Input Tax Credit (ITC) if the supplier has failed to deposit… Read More »
Relief for Taxpayers: Supreme Court Upholds ‘No Penalty’ for Stock Discrepancies During Surveys The Supreme Court of India dismissed the Revenue Department’s Special Leave Petition (SLP), thereby upholding the judgment of the Allahabad High Court, which had ruled that a penalty order under Section 130 (confiscation of goods and conveyance) of the CGST Act is… Read More »
CBIC introduces system-based auto-approval for IFSC code registration to enhance Ease of Doing Business Posted On: 07 OCT 2025 4:11PM by PIB Delhi In another step towards streamlining Customs procedures and enhancing trade facilitation, the Central Board of Indirect Taxes and Customs (CBIC) has introduced system-based auto-approval for IFSC code registration to enhance Ease of… Read More »
Statutory Appeals Over Technical Errors: Bombay HC Rejects Writ on GST Section Reference Primacy of Statutory Appellate Remedy The Bombay High Court ruled that a writ petition challenging GST adjudication orders cannot be entertained under Article 226 when the petitioner has already filed a statutory appeal against the order. The court emphasized the settled legal… Read More »
Single GST SCN for Multiple Years is Illegal: MADRAS High Court The MADRAS High Court ruled that the issuance of a single, consolidated Show Cause Notice (SCN) or adjudication order covering tax demands for multiple distinct financial years is impermissible under the Goods and Services Tax (GST) Act and must be quashed. Key Points… Read More »
Writ Not Maintainable if Appeal Filed Beyond Maximum Statutory Period: Bombay HC The Bombay High Court ruled that a taxpayer cannot invoke the extraordinary writ jurisdiction of the High Court if they have failed to file a statutory appeal under Section 107 of the CGST Act within the maximum time limit specified by the… Read More »