No Double Pre-Deposit for Parallel CGST & SGST Demands Issue Whether a taxpayer is required to pay a mandatory pre-deposit (10%) twice—once for a State GST (SGST/DGST) appeal and again for a Central GST (CGST) appeal—when both authorities have raised demands on the same transaction and for the same period. Facts Period: 2017-2018. First Demand… Read More »
Writ Petition Not Maintainable When Statutory Remedy (Reference) Exists Issue Whether a High Court is justified in dismissing a Writ Petition filed against an order of the Tribunal (CEGAT/CESTAT) on the ground that the appellant failed to pursue the available statutory remedy (Reference/Appeal) provided under the Customs Act. Facts The Seizure: Authorities seized 252.177 kgs… Read More »
Order Quashed Due to SCN Hidden in “Additional Notices” Tab; Assessee Must Pay Cost Issue Whether an adjudication order passed without a personal hearing is valid when the taxpayer failed to reply to the Show Cause Notice (SCN) because it was uploaded under the obscure “View Additional Notices and Orders” tab on the GST portal… Read More »
NEW INCOME TAX NOTICE ! ITR ACTION REQUIRED BY 31ST DECEMBER ! ITR MISMATCH IDENTIFIED
Unreasoned SCN and Order Quashed; Lack of Communication by Accountant No Excuse, but Relief Granted on Merits Issue Whether a Show Cause Notice (SCN) and a subsequent Adjudication Order can be sustained if they fail to provide any reasons for the demand, even if the taxpayer failed to reply because their accountant did not inform… Read More »
Order Quashed Due to SCN in “Additional Notices” Tab; Assessee Must Pay Cost Issue Whether an adjudication order passed without a personal hearing is valid when the taxpayer failed to reply to the Show Cause Notice (SCN) because it was uploaded under the obscure “Additional Notices” tab on the GST portal instead of the main… Read More »
Endorsement of Invoices by SEZ Officer Not Mandatory for Pre-2018 Supplies Issue Whether the Department can demand tax and interest on supplies made to an SEZ unit during July 2017 to March 2018 solely because the invoices were not endorsed by the SEZ Authorised Officer, by retrospectively applying the 2018 amendment to the SEZ Rules… Read More »
Proceedings under Rule 96(10) Quashed Following its Deletion; Benefit Extended to Pending Cases Issue Whether Show Cause Notices (SCNs) and assessment orders issued to recover IGST refunds based on the violation of Rule 96(10) (which restricted exports on payment of IGST if inputs were procured duty-free) can survive after the said rule was omitted w.e.f.… Read More »
Blocking of Electronic Credit Ledger (ECL) without Hearing & Independent Reasons Quashed Issue Whether the Department can block a taxpayer’s Electronic Credit Ledger (ECL) under Rule 86A based on generic allegations (borrowed satisfaction) without affording a pre-decisional hearing or recording independent “reasons to believe.” Facts The Action: The Respondent blocked the petitioner’s Electronic Credit Ledger… Read More »
Canned Fruit in Syrup is “Processed Food,” Not “Fresh Fruit” Issue Whether pineapple slices, pineapple tidbits, and fruit cocktail preserved in sugar syrup and canned in vacuum-sealed tin containers fall under the definition of “Fresh Fruits” (Entry A-23 of the Bombay Sales Tax Act, 1959) and are thus tax-free, or if they are taxable as… Read More »