Delayed Writ Disallowed and Assessee Remanded to Pursue Statutory Appeal Route Under Section 107 Issue Whether a delayed writ petition challenging an assessment order passed under Section 73 of the TGST Act should be entertained on its merits, or if the petitioner should be relegated to the alternative statutory appeal mechanism under Section 107 of… Read More »
Adjudication Order Overturning ISD Input Tax Credit Set Aside Due To Non-Consideration Of Audit Report Issue Whether an adjudication order confirming the recovery of distributed Input Tax Credit (ITC) is sustainable under Section 75 and Section 65 of the CGST/HPGST Act, 2017 when the authority passes a non-speaking order without considering the taxpayer’s defense documents,… Read More »
Final Tax Demand Cannot Exceed Amount Proposed In Show Cause Notice And Omission Of Exemption Claim Invalidates Order Issue Whether a final tax adjudication order is sustainable under Section 75 and Section 11 of the CGST/MGST Act, 2017 when the confirmed tax demand exceeds the amount proposed in the Show Cause Notice (SCN) and the… Read More »
Ex-Parte GST Order Is Invalid If SCN Was Uploaded Under Hidden Additional Notices Tab Prior To Portal Redesign Issue Whether an ex-parte adjudication order under Section 73 is legally sustainable if the preceding Show Cause Notice (SCN) was uploaded under the “Additional Notices and Orders” tab prior to the January 2024 portal redesign, resulting in… Read More »
Composite GST Assessment Order Spanning Multiple Years Is Invalid and Liable to Be Quashed Issue Whether the revenue authorities can legally issue a single, composite Show Cause Notice (SCN) or assessment order covering multiple tax periods across different financial years under Section 73 of the Act. Facts Context: The Petitioner-assessee was issued a single, composite… Read More »
DGGI Summons to Directors for Fake Input Tax Credit Inquiry Are Lawfully Valid and Cannot Be Quashed Issue Whether summons issued by the DGGI under Section 70 of the CGST Act to a company director for the production of documents and personal attendance during an ongoing fake Input Tax Credit (ITC) inquiry can be judicially… Read More »
GST Arrest and Remand Held Lawful As Revenue Followed All Statutory and Constitutional Safeguards Issue Whether a GST arrest by the DGGI and a subsequent judicial remand order are legally sustainable when the petitioner alleges violations of constitutional rights (Articles 21 and 22) and procedural non-compliance under the Bharatiya Nagarik Suraksha Sanhita, 2023 (BNSS). Facts… Read More »
Refund Rejection Without Prior Deficiency Memo or Hearing Is Unsustainable; Matter Remanded for Fresh Adjudication Issue Whether a subsequent refund application can be blocked by previous limitation-barred rejection orders when the original refund rejection violated natural justice by failing to issue a mandatory deficiency memo or grant a personal hearing under Rules 90 and 92… Read More »
Retrospective Proviso Mandates GST Interest Levy Solely on Net Cash Liability From July 2017 Issue Whether interest on delayed payment of GST under Section 50 of the Act can be levied on the gross tax liability, or if it must be restricted strictly to the net cash liability paid through the electronic cash ledger following… Read More »
Omitted and Ultra Vires GST Refund Restriction Rule Renders Challenge to its Validity Infructuous Issue Whether a writ petition seeking to declare a GST refund-restriction rule ultra vires survives for adjudication after the rule has already been judicially declared ultra vires by another High Court and subsequently omitted from the statute book by the Government.… Read More »