Category Archives: GST

Adjudication Against a Dead Person is a Nullity; Section 93 Requires Notice to Legal Representative Before Determining Liability ISSUE Whether the Revenue department can validly pass an order determining tax/penalty liability against a deceased proprietor without issuing a show cause notice to the legal representative, and whether Section 93 authorizes such determination against a dead… Read More »

Absence of Appellant: Appellate Authority Erred in Deciding on Merits; Should Have Dismissed for Non-Prosecution to Preserve Right of Recall   ISSUE Whether the Appellate Authority, upon finding that the appellant failed to appear on the scheduled dates, is justified in deciding the appeal on merits and rejecting it, or whether it should strictly dismiss… Read More »

Wrong PIN Code in E-Way Bill: High Court Quashes Penalty, Terming it a Minor Defect Covered by Circular 64/2018   ISSUE Whether the detention of goods and imposition of penalty under Section 129(3) is sustainable when the sole discrepancy is an incorrect PIN code in the “Ship To” section of the E-way bill (Patna PIN… Read More »

High Court Directs Restoration of Cancelled GST Registration Subject to Filing Returns and Payment of Dues; Limitation for Revocation Relaxed ISSUE Whether the petitioner, whose GST registration was cancelled due to non-filing of returns for six months and who failed to apply for revocation within the statutory time limit on the portal, is entitled to… Read More »

Refund Limitation Clarification Struck Down: Circular No. 181/13/2022-GST Declared Ultra Vires; Rejection of Refund for 2018-19 Set Aside ISSUE Whether the rejection of refund applications for the period August 2018 to January 2019, based solely on the restrictions/clarifications provided in Circular No. 181/13/2022-GST, is sustainable in law after the said Circular was declared ultra vires… Read More »

Mistaken Payment under CGST/SGST Instead of IGST Cannot Lead to Double Demand; Authorities Directed to Adjust/Refund Excess u/s 77 ISSUE Whether the Revenue authorities can sustain a demand for non-payment of IGST when the assessee has already deposited the tax amount (and arguably more) under the wrong heads of CGST and SGST due to a… Read More »

Supreme Court Stays Adjudication: Show Cause Notice Containing “Nothing Beyond Figures” and Lacking Material Particulars on Fraud is Unsustainable   ISSUE Whether a Show Cause Notice (SCN) issued under Section 74 (invoking the extended period of limitation for fraud) is valid if it merely cites figures regarding mismatches and ITC denials without providing specific material… Read More »

High Court Condones Delay in Filing Appeal caused by Pendency of Section 168A Proceedings; Directs Appellate Authority to Hear Case on Merits ISSUE Whether the delay in filing an appeal under Section 107 beyond the statutory limitation period can be condoned when the non-filing was attributed to the confusion arising from the pendency of adjudication/notifications… Read More »

Non-Filling of Part-B (Vehicle Number) in E-Way Bill is a Technical Error; High Court Restores Appellate Order Imposing General Penalty Instead of Detention Penalty ISSUE Whether the non-filling of the vehicle number in Part-B of the E-way bill justifies the imposition of a heavy penalty under Section 129 (detention and seizure), or if it constitutes… Read More »

Renting of Residential Dwelling to Commercial Entity for Hostel Use Exempt from GST (Pre-18.07.2022); Exemption is Activity-Centric, Not Person-Centric   ISSUE Whether leasing a residential building to a commercial entity (registered company), which sub-leases it as a hostel for students and professionals, qualifies for GST exemption under Entry 13 of Notification No. 9/2017-Integrated Tax (Rate)… Read More »