Serving a notice on the GST portal after the taxpayer’s registration has been cancelled is not sufficient service if no response is received. Issue Is the service of a show-cause notice (SCN) by simply uploading it to the GST portal considered valid and sufficient if the taxpayer’s registration has already been cancelled, making it unlikely… Read More »
Mere uploading of an order to the GST portal is not a valid communication. Issue Does the mere act of uploading an adjudication order onto the GST portal constitute a valid “communication” of that order to the taxpayer, thereby starting the clock on the limitation period for filing an appeal? Facts The GST department passed… Read More »
An order passed after denying a requested adjournment is a natural justice violation. Issue Is an adjudication order legally valid if it is passed without considering the taxpayer’s request for an adjournment, thereby depriving them of an opportunity to file a reply and be properly heard? Facts The GST department issued a show-cause notice (SCN)… Read More »
A late fee for not filing GST returns is mandatory, even if the department does not issue a preliminary reminder notice in Form GSTR-3A. Issue Can the imposition of a mandatory late fee under Section 47 of the CGST Act, 2017, for the non-filing of an annual return be challenged on the procedural ground that… Read More »
Retrospective cancellation of a GST registration is invalid if it was not proposed in the show-cause notice. Issue Can a GST authority cancel a taxpayer’s registration with retrospective effect if the show-cause notice (SCN) that initiated the proceeding did not specifically state or propose that the cancellation would be from a past date? Facts The… Read More »
Registration cannot be cancelled retrospectively if the show-cause notice did not propose it. Issue Can a GST authority cancel a taxpayer’s registration with retrospective effect if the show-cause notice (SCN) that initiated the proceeding did not specifically state or propose that the cancellation would be from a past date? Facts The assessee had closed their… Read More »
The court directed the assessee to file a statutory appeal instead of a writ petition. Issue Should a High Court entertain a writ petition against an appealable adjudication order, which includes a dispute over Input Tax Credit (ITC), or should it direct the taxpayer to first exhaust the alternative and effective remedy of filing a… Read More »
Google’s Search Live in AI Mode, a real-time, two-way conversation feature powered by Gemini, is set to launch soon in India, making it the first country outside of the US to receive the feature. Here is a summary of the key points: * Feature: Search Live is a real-time, two-way conversational experience within Google Search’s… Read More »
Cash is considered “property” under the wide definition in the Benami Act. Issue Does physical cash fall within the definition of “property” under Section 2(26) of the Prohibition of Benami Property Transactions Act, 1988 (PBPT Act), making it subject to the provisions of the Act? Facts The case involved the seizure of a large amount… Read More »
The seven-day minimum reply time for a Section 148A notice is mandatory. Issue Is the requirement under Section 148A(b) of the Income-tax Act, 1961, which provides a taxpayer with a minimum of seven days to respond to a show-cause notice, a mandatory condition that must be strictly followed, or is it merely a directory guideline?… Read More »