No suppression can be alleged when the issue is already under litigation. Issue Can the tax department validly issue a show-cause notice under Section 74 of the CGST Act, 2017, alleging suppression of facts, on a classification issue that the department is fully aware of and which is already pending for a final decision before… Read More »
An ex-parte order is invalid if the preceding show-cause notice was uploaded to an obscure or ancillary tab on the GST portal, depriving the taxpayer of a fair hearing. Issue Is an ex-parte adjudication order legally valid if the show-cause notice (SCN) that initiated the proceeding was uploaded to the “Additional Notices Tab” of the… Read More »
A court may grant an extended time to file a statutory appeal, even after initial non-compliance by the taxpayer, considering the possibility of inadvertent error. Issue Should a taxpayer who failed to reply to a show-cause notice, did not attend the hearing, and did not file a timely appeal be granted a fresh opportunity by… Read More »
A long delay in filing an appeal can be condoned if the original assessment order being challenged was passed ex-parte and without proper service of notice. Issue Should a significant delay in filing a statutory appeal be condoned when the taxpayer argues that the original assessment and penalty orders they are appealing were themselves passed… Read More »
An assessee shouldn’t be penalized for an incorrect updated return that can’t be revised. Issue What is the legal remedy for a taxpayer who is subjected to an unfairly high tax liability due to an inadvertent and significant error made in an “updated return” filed under Section 139(8A) of the Income-tax Act, 1961, given that… Read More »
No penalty can be imposed for an expired e-way bill if the delay in transit was caused by a genuine, documented vehicle breakdown and there is no evidence of tax evasion. Issue Can a penalty be levied under Section 129 of the CGST Act, 2017, for an expired e-way bill when the taxpayer provides a… Read More »
An order determining evaded sales without any reasoning is arbitrary and invalid. Issue Is an appellate order sustainable in law if it determines the amount of “evaded sales” based on “evaded purchases” but provides no reasoning or basis for its calculation, making the determination appear arbitrary? Facts Following a survey at the assessee’s business premises,… Read More »
Parallel GST proceedings by State and Central authorities for the same period are barred. Issue Can State GST authorities initiate and conclude proceedings against a taxpayer for a specific period if the Central GST authorities have already initiated proceedings on the same subject matter for that same period? Facts The Central GST authority initiated proceedings… Read More »
Professional Development Committee The Institute of Chartered Accountants of India September 20, 2025 ANNOUNCEMENT FOR EXTENSION OF LAST DATE FOR SUBMITTING MEF 2025-26 FROM 26th SEPTEMBER TO 10th OCTOBER, 2025 In order to give adequate time to members to submit MEF, it has been decided to extend the last date for submitting the MEF from… Read More »
Advisory to file pending returns before expiry of three years Sep 25th, 2025 As per the Finance Act,2023 (8 of 2023), dt. 31-03-2023, implemented w.e.f 01-10-2023 vide Notification No. 28/2023 – Central Tax dated 31th July, 2023, the taxpayers shall not be allowed file their GST returns after the expiry of a period of three… Read More »