GST Authorities Can Lawfully Recover Crystallized Partnership Firm Dues From a Partner’s Personal Bank Account Under Section 79

By | July 3, 2026
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GST Authorities Can Lawfully Recover Crystallized Partnership Firm Dues From a Partner’s Personal Bank Account Under Section 79 GST Authorities Can Lawfully Recover Crystallized Partnership Firm Dues From a Partner’s Personal Bank Account Under Section 79 Issue Whether the GST authorities can lawfully issue a garnishee recovery notice under Section 79(1)(c)(i) to attach the personal… Read More »

GST Authorities Can Lawfully Recover Crystallized Partnership Firm Dues From a Partner’s Personal Bank Account Under Section 79

By | July 3, 2026
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GST Authorities Can Lawfully Recover Crystallized Partnership Firm Dues From a Partner’s Personal Bank Account Under Section 79 Issue Whether the GST authorities can lawfully issue a garnishee recovery notice under Section 79(1)(c)(i) to attach the personal bank account of a partner for the crystallized tax liabilities of a partnership firm, without invoking the provisional… Read More »

Invoking Section 74 Instead of Section 74A Invalidation Because It Wrongly Doubles the Taxpayer’s Penalty

By | July 3, 2026
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Invoking Section 74 Instead of Section 74A Invalidation Because It Wrongly Doubles the Taxpayer’s Penalty Issue Whether an assessing authority can cure the wrong invocation of Section 74 instead of Section 74A for the assessment period 2024–25 as a mere clerical error, when choosing the wrong section directly alters the taxpayer’s penalty liability from 50%… Read More »

Issuing a Second SCN for the Same Assessment Period Violates Prior High Court Remand Directions

By | July 3, 2026
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Issuing a Second SCN for the Same Assessment Period Violates Prior High Court Remand Directions Issue Whether the Assessing Officer (AO) can legally issue a second Show Cause Notice (SCN) and pass a fresh assessment order for the same financial year after the High Court specifically remanded the matter to adjudicate only the original, first… Read More »

Issuance of Pre-SCN Form DRC-01A is Mandatory to Preserve Taxpayer’s Right to Pay Reduced Penalty

By | July 3, 2026
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Issuance of Pre-SCN Form DRC-01A is Mandatory to Preserve Taxpayer’s Right to Pay Reduced Penalty Issue Whether the issuance of a pre-show cause notice (pre-SCN) intimation in Form GST DRC-01A under Rule 142(1A) is mandatory or merely directory, and whether the failure to issue it deprives a taxpayer of their statutory right to settle a… Read More »

Ex-Parte GST Registration Cancellation Set Aside Due to Failure to Serve Show Cause Notice properly

By | July 3, 2026
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Ex-Parte GST Registration Cancellation Set Aside Due to Failure to Serve Show Cause Notice properly Ex-Parte GST Registration Cancellation Set Aside Due to Failure to Serve Show Cause Notice properly Issue Whether a GST registration cancellation order and a subsequent appellate order dismissing the appeal on limitation are legally sustainable if the mandatory Show Cause… Read More »

ITC Cannot Be Denied Under General Time Limits If Filed Within Special Non-Obstante Cut-off

By | July 3, 2026
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ITC Cannot Be Denied Under General Time Limits If Filed Within Special Non-Obstante Cut-off Issue Whether Input Tax Credit (ITC) can be legally denied under the general time limits of Section 16(4) of the CGST/SGST Act if the taxpayer filed their returns within the specific timeline provided by a special non-obstante credit provision. Facts The… Read More »

State Instrumentalities Must Reimburse Differential GST to Contractors For Pre-Existing Works Contracts Under Execution

By | July 3, 2026
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State Instrumentalities Must Reimburse Differential GST to Contractors For Pre-Existing Works Contracts Under Execution Issue Whether a government contractor who incurred and paid an additional tax burden due to the transition from the VAT regime to the GST regime during a running works contract has a legal right to seek reimbursement of the differential tax… Read More »

Rose Water Marketed for Rituals Does Not Qualify as Exempt Puja Samagri and Attracts 18% GST Under Heading 3301

By | July 3, 2026
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Rose Water Marketed for Rituals Does Not Qualify as Exempt Puja Samagri and Attracts 18% GST Under Heading 3301 Issue Whether a water-based product infused with synthetic rose perfume and marketed exclusively as “Pooja Panneer” (rose water) for religious rituals qualifies for GST exemption as “puja samagri,” or if it must be classified under Heading… Read More »

Sprinkling Jaggery Water on Raw Tobacco Is Not Manufacture; Falls Under Heading 2401 As Unmanufactured Tobacco

By | July 3, 2026
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Sprinkling Jaggery Water on Raw Tobacco Is Not Manufacture; Falls Under Heading 2401 As Unmanufactured Tobacco Issue Whether the manual processing of raw tobacco—specifically sprinkling jaggery water, shade drying, and bulking—transforms it into a “manufactured” product classifiable under HSN 2403, or if it retains its character to remain classified as “unmanufactured tobacco” under Heading 2401.… Read More »