A summary Show Cause Notice in Form DRC-01 cannot substitute a detailed statutory Show Cause Notice. Issue Whether the tax authorities are legally justified in passing a final assessment order under Section 73(9) of the GST Act based solely on a summary Show Cause Notice (SCN) issued in Form GST DRC-01, without serving a detailed… Read More »
An order passed in undue haste with less than one working day for document submission violates natural justice. Issue Whether an order confirming a tax demand under Section 73 is legally sustainable if passed in undue haste on the same day as the personal hearing, providing the assessee with less than one effective working day… Read More »
An assessment order issued against a deceased sole proprietor is a nullity in law. Issue Whether an assessment order passed under Section 73 of the GST Act against a sole proprietorship concern after the death of its sole proprietor is legally valid, or if it constitutes a nullity for being issued against a non-existent person.… Read More »
Multiple refund applications are maintainable for overlapping periods if claims are filed within statutory limitation. Issue Whether the tax authorities are legally justified in rejecting a subsequent, validly timed GST refund application for a specific month solely on the technical ground of a period overlap, when an invoice from that month was inadvertently left out… Read More »
GST registration cancellation via an arbitrary, non-speaking order is void ab initio for violating natural justice. Issue Whether the tax authorities are legally justified in cancelling a taxpayer’s GST registration and subsequently rejecting their revocation application through vague, non-speaking orders, and whether an appellate authority can dismiss such an appeal purely on technical limitation grounds… Read More »
Retrospective GST registration cancellation via a non-speaking order violates natural justice and is legally unsustainable. Issue Whether the tax authorities are legally justified in retrospectively cancelling a taxpayer’s GST registration and subsequently rejecting their revocation application through vague, non-speaking orders that completely fail to record specific reasons or independent findings. Facts The petitioner is a… Read More »
Input tax credit denial under Section 16(4) is invalid if within Section 16(5) timelines. Issue Whether the tax authorities are legally justified in reversing or denying Input Tax Credit (ITC) as time-barred under Section 16(4) of the GST Act when the claim falls within the extended timelines provided under Section 16(5). Facts The petitioner is… Read More »
Pre-packaged and labelled frozen shrimp exported in boxes up to 25 kg attract 5% GST. Issue Whether the supply of frozen shrimp, processed and packed in printed inner pouches or boxes (ranging from 250 g to 2 kg) and placed inside master cartons up to 25 kg for export, qualifies as “pre-packaged and labelled goods”… Read More »
Multiple Tax Assessment Orders Issued for the Same Period Cannot Stand Concurrently Under GST Issue Whether the tax department can validly sustain two separate assessment orders for the same assessee covering identical tax discrepancies for the exact same tax period, and whether an ex parte assessment order should be set aside if the taxpayer missed… Read More »
Solar Power Generating System Supply Liable to GST Under Statutory 70:30 Goods and Services Split Issue Whether a registered supplier of solar power generating systems is entitled to the statutory 70:30 valuation split (70% goods at 5% GST and 30% services at 18% GST) under the relevant rate notifications, or if the entire consideration can… Read More »