General Penalty Under Section 125 Cannot Be Imposed After Levying Late Fee for Belated Annual Return Issue Whether a general penalty under Section 125 of the CGST/TNGST Act can be imposed for delayed filing of annual returns in addition to the late fee levied under the Act. Facts The petitioner failed to file annual returns… Read More »
Proportionate Pre-Deposit Refund Cannot Be Denied for Dropped GST Demand Unchallenged by Revenue Issue Whether an assessee is entitled under Section 54 read with Section 107 to a proportionate refund of pre-deposit relating to a demand set aside by the First Appellate Authority, when the Department has not appealed against the dropped portion. Facts Original… Read More »
Appellate Delay Caused by Portal-Only Service Condoned and Restored for Adjudication on Merits Issue Whether an appeal dismissed as time-barred under Section 107 should be condoned and restored for a decision on merits when the underlying Show Cause Notice and Order-in-Original were served exclusively via the GST portal without separate acknowledgment or effective communication. Facts… Read More »
Unsigned and Unauthenticated Show Cause Notice and Order Lacking Physical or Digital Signature Are Non-Est and Void Unsigned and Unauthenticated Show Cause Notice and Order Lacking Physical or Digital Signature Are Non-Est and Void Issue Whether an unauthenticated Show Cause Notice (SCN) and adjudication order lacking a physical or digital signature, and uploaded solely… Read More »
Composite SCN and Assessment Order Covering Multiple Tax Periods Under Section 73 Is Legally Unsustainable Issue Whether a single composite Show Cause Notice (SCN) in Form GST DRC-01 and a subsequent composite assessment order in Form GST DRC-07 issued under Section 73 for multiple tax periods (2021-22, 2022-23, and 2024-25) are legally sustainable. Facts Assessee… Read More »
Composite Assessment Order and SCN Covering Multiple Financial Years Under Section 73 Is Legally Unsustainable Composite Assessment Order and SCN Covering Multiple Financial Years Under Section 73 Is Legally Unsustainable Issue Whether a single composite Show Cause Notice and subsequent assessment order passed under Section 73 covering multiple tax periods (FY 2020-21, 2021-22, and 2022-23)… Read More »
Best Judgment Assessment Stands Deemed Withdrawn Upon Late Return Filing with Tax, Interest, and Late Fee Issue Whether a best judgment assessment order passed under Section 62 for non-filing of returns stands deemed withdrawn when the assessee subsequently files the return and pays the entire tax, interest, and late fee beyond the thirty-day period from… Read More »
Retrospective Proviso to Section 50(1) Limits Interest on Belated Returns to Cash Ledger Debits Only Issue Whether interest under Section 50(1) on belatedly filed GST returns applies only to the tax liability discharged through the electronic cash ledger or also extends to the portion paid via the electronic credit ledger. Facts Period: Assessment Years /… Read More »
Commercial Auction Winner Collecting Market Fees Cannot Claim Municipal GST Exemption or Unconditional Pandemic Waiver Commercial Auction Winner Collecting Market Fees Cannot Claim Municipal GST Exemption or Unconditional Pandemic Waiver Issue Whether a private contractor who acquires the right to collect weekly market fees via public auction from a Town Panchayat can claim GST exemption… Read More »
Penalty Recovered from Employee for Stock Shortage Does Not Constitute Supply Subject to GST Penalty Recovered from Employee for Stock Shortage Does Not Constitute Supply Subject to GST Issue Whether a penalty recovered by an employer from an employee for stock shortages at a retail outlet constitutes a “supply” under Section 7 read with Paragraph… Read More »