Negative Blocking Of Electronic Credit Ledger For Tax Recovery Permitted Under Section 79 Of GST Act Negative Blocking Of Electronic Credit Ledger For Tax Recovery Permitted Under Section 79 Of GST Act Issue Whether post-determination recovery measures under Section 79 empower tax authorities to block, including negative blocking, an assessee’s Electronic Credit Ledger (ECL), as… Read More »
Section 73 GST Order Set Aside for Personal Hearing Denial Subject to Pre-Deposit Condition Section 73 GST Order Set Aside for Personal Hearing Denial Subject to Pre-Deposit Condition Issue Whether an assessment order passed under Section 73 following a DRC-01 summary Show Cause Notice is legally sustainable when the proper officer fails to afford a… Read More »
Court upholds validity of search authorization and consolidated demand SCN under Sections 74 and 74A. Issue Whether search proceedings under Section 67 are vitiated due to non-prior disclosure of “reasons to believe” when valid search authorization in FORM GST INS-01 exists. Whether a consolidated demand-cum-Show Cause Notice (SCN) issued for multiple financial years (FYs 2021-22… Read More »
High Court Restores Cancelled GST Registration Subject to Pending Return Filing and Clearing Dues High Court Restores Cancelled GST Registration Subject to Pending Return Filing and Clearing Dues Issue Whether the cancellation of GST registration due to continuous non-filing of returns should be set aside and restored on the condition that the taxpayer files all… Read More »
Cancelled GST registration set aside and restored subject to filing returns and clearing dues. Cancelled GST registration set aside and restored subject to filing returns and clearing dues. Issue Whether the cancellation of GST registration for non-filing of returns for six months should be set aside and restored on the condition that the taxpayer files… Read More »
GST Registration Cancellation Set Aside and Restoration Directed Subject to Standard Statutory Conditions Precedent Issue Whether the cancellation of the petitioner’s GST registration dated 20.02.2023 should be set aside and restored in line with the binding precedent established in Tvl. Suguna Cutpiece Center v. Appellate Deputy Commissioner (ST) (GST). Facts Cancellation Order: The petitioner’s GST… Read More »
ITC denial set aside as returns filed within extended cut-off date of November 30 2021. ITC denial set aside as returns filed within extended cut-off date of November 30 2021. Issue Whether denial of Input Tax Credit (ITC) under Section 16 of the CGST/KSGST Act for the period June 2018 to March 2019 on the… Read More »
Residential waste management services classified under SAC 999423 but denied Entry 3A GST exemption. Residential waste management services classified under SAC 999423 but denied Entry 3A GST exemption. Issue Whether the services of upkeeping, sweeping, cleaning, and solid waste collection provided under the Greater Chennai Corporation (GCC) contract qualify for classification as ‘General waste collection… Read More »
CGST order preceding SGST notices valid; writ jurisdiction declined due to available statutory appeal. Issue Whether Section 6(2)(b) bars a CGST officer from proceeding under Section 74 when CGST Show Cause Notice (SCN) was issued prior to subsequent notices issued by SGST authorities for overlapping periods. Whether an earlier order under Section 67(7) regarding search… Read More »
Supply of ElectroInk with consumables constitutes mixed supply, taxable at highest applicable GST rate. Issue Whether the combined supply of ElectroInk along with consumables and operator parts under the Indigo Press contract constitutes a mixed supply under GST law and its applicable tax rate. How the time and value of supply are determined for the… Read More »