Income Tax Department Withheld ₹1.5 Crore Refund Citing TDS Mismatch: High Court Grants Relief Issue: Whether the Income Tax Department can indefinitely withhold a substantial refund due to a technical mismatch in Tax Deducted at Source (TDS) reflected between the taxpayer’s records and Form 26AS, even when the taxpayer has provided proof that the tax… Read More »
Karnataka HC Stays GST Demand, Questioning DGGI Jurisdiction and Deemed Valuation. Issue The case presents two primary legal questions for the High Court’s consideration: Valuation: Can a deemed valuation ratio (70:30 for goods and services) be arbitrarily applied under a GST notification when the actual, ascertainable values of goods and services are available in a… Read More »
Supreme Court to Scrutinize GST Levy on Transfer of Land Leasehold Rights. Issue Whether the transfer or assignment of leasehold rights in land constitutes a “transfer of land,” which is neither a supply of goods nor a supply of services as per Schedule III of the CGST Act, or if it should be treated as… Read More »
A Personal Hearing is a Mandatory Right, Separate From a Written Reply. Issue Whether a GST assessment order is legally valid if it is passed without granting the assessee an opportunity for a personal (oral) hearing, especially when the show-cause notice itself fails to specify a date, time, and venue for such a hearing. Facts… Read More »
ECL Blocking Beyond ₹1 Crore by Deputy Commissioner Held Invalid by Allahabad HC. Issue Whether an order passed by a Deputy Commissioner to block an amount in the Electronic Credit Ledger (ECL) under GST law is legally valid if the blocked amount exceeds the officer’s prescribed pecuniary jurisdiction. Facts A Deputy Commissioner of GST blocked… Read More »
Delhi HC Orders Manual ITC Re-Credit, Portal Glitches Can’t Deny Taxpayer Rights. Issue Can a taxpayer be denied a legitimate re-credit of Input Tax Credit (ITC) to their Electronic Credit Ledger solely because the GST Portal lacks the technical functionality to process such a transaction? Facts The assessee had claimed a refund of accumulated ITC… Read More »
Time-Barred Appeal Under Section 107 Cannot Be Revived Through Writ Petition. Issue Can a High Court, in its writ jurisdiction, entertain a challenge to a GST order when the assessee has failed to file a statutory appeal within the absolute limitation period prescribed under Section 107 of the CGST Act? Facts The GST authorities passed… Read More »
Absence of Signature Doesn’t Invalidate GST Order; Appeal is the Proper Remedy. Issue Can a GST Order-in-Original be considered void and challenged through a writ petition solely because it lacks the physical signature of the issuing officer, especially when the accompanying summary in Form DRC-07 contains all the officer’s details? Facts An assessee received a… Read More »
Consolidated SCNs for Multiple Years Under GST Are Impermissible Title: Revenue Cannot Consolidate Multiple Financial Years in a Single Show Cause Notice; Such Clubbing is Without Jurisdiction and Constitutes a Judicial Overreach (Name of Court and Case typically mentioned in the full article) Issue: Whether a single, consolidated Show Cause Notice (SCN) or assessment order… Read More »
Refund Can’t Be Denied on Limitation Ground on Double Payment of GST (Petitioner vs. The State of West Bengal & Ors.) Issue: Whether a taxpayer who has inadvertently made a double payment of Goods and Services Tax (GST) on a single transaction can be denied a refund for the excess amount solely on the ground… Read More »