GST’s Mixed Flavor in Indian Weddings: Venues Cheaper, Designer Wear More Expensive Issue: To summarize the overall financial impact of the Goods and Services Tax (GST) structure and recent rate rationalization on the Indian wedding industry, highlighting the differential impact on major cost centers like services (venues) versus goods (designer clothing and jewelry). Facts:… Read More »
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 »