Refund of IGST Paid on Ocean Freight Allowed Despite Limitation Period Due to Unconstitutional Levy Issue: Whether a refund of Integrated Goods and Services Tax (IGST) paid on ocean freight under an unconstitutional levy can be granted despite the refund claim being filed beyond the limitation period prescribed under the GST Act. Facts: The assessee… Read More »
Demand Order Set Aside for Lack of Proper Show Cause Notice Issue: Whether a demand order passed under Section 73 of the AGST Act is valid when there was no proper and prior show cause notice issued as prescribed under Section 73(1) of the AGST Act. Facts: The assessee challenged an order passed under Section… Read More »
Writ Petition Dismissed; Assessee Granted Liberty to Apply for GST Amnesty Scheme 2024 Issue: Whether an assessee can withdraw a writ petition related to a tax demand under Section 73 of the CGST Act, 2017, with the liberty to apply for the GST Amnesty Scheme 2024. Facts: The assessee had filed a writ petition challenging… Read More »
Demand Order Quashed for Lack of Personal Hearing; Violation of Natural Justice Issue: Whether a demand order under Section 73(9) of the Maharashtra GST Act, 2017 is valid when the assessee was not granted a personal hearing as required under Section 75(4). Facts: The assessee challenged a demand order imposing a tax liability of Rs.… Read More »
Delay in Filing GST Registration Revocation Application Condoned; Application to be Considered Issue: Whether the delay in filing an application for revocation of cancellation of GST registration can be condoned. Facts: The assessee’s GST registration was cancelled. The assessee filed an application for revocation of the cancellation, but there was a delay in filing the… Read More »
Delay in Filing GST Registration Revocation Application Condoned; Revocation to be Considered on Payment of Dues Issue: Whether the delay in filing an application for revocation of GST registration cancellation can be condoned under Rule 23 of the OGST Rules. Facts: The assessee’s GST registration was cancelled by an order dated December 12, 2023. The… Read More »
GST Registration Cancellation Quashed; Restoration Ordered Upon Compliance Issue: Whether the cancellation of GST registration is valid when the tax authorities concluded that the taxpayer was not functioning at the declared principal place of business, despite the taxpayer providing evidence to the contrary. Facts: The tax authorities cancelled the assessee’s GST registration. The cancellation was… Read More »
ITC Allowed on Demo Vehicles as per CBIC Circular Dated 10.09.2024 Issue: Whether the assessee is entitled to Input Tax Credit (ITC) on demo vehicles in light of a recent circular issued by the Central Board of Indirect Taxes and Customs (CBIC). Facts: The assessee sought ITC on demo vehicles. Subsequent to the impugned order,… Read More »
Writ can not be filed by Supplier to Audit ITC Claim of Recipient if Payment not made to him Issue: Whether a writ of mandamus can be issued against tax authorities to take action against a third respondent for allegedly illegally claiming Input Tax Credit (ITC) without making payment, and whether an audit of the third… Read More »
Detention of Goods and Penalty Order Set Aside; No Intention to Evade Tax Found Issue: Whether the detention of goods and the imposition of a penalty under Section 129 of the GST Act are valid when the quantity and weight of the goods match the invoices, and the inspecting authority conducted a “roving inquiry” beyond… Read More »