Anti-Profiteering Proceedings Dropped Against Untraceable Serum Supplier due to Lack of Evidence Issue Whether anti-profiteering proceedings under Section 171 of the CGST Act can be sustained against a supplier when the entity is untraceable, relevant business records are unavailable, and the investigation authority (DGAP) is unable to gather the necessary evidence to compute the profiteered… Read More »

Delhi HC: Prima Facie No GST on Leasehold-to-Freehold Conversion Charges; DDA’s Demand Stayed Issue Whether conversion charges paid to a development authority (like DDA) for converting a property from leasehold to freehold constitute consideration for a taxable service (specifically “agreeing to tolerate an act” or “foregoing future rent”), or if they are part of the… Read More »

Statutory Right to Appeal Trumps Portal Limitations; Manual Filing Permitted. Issue Can a taxpayer be denied their statutory right to file an appeal under Section 107 of the CGST Act simply because the GST portal’s software logic blocks the filing when the “disputed tax” field auto-populates as ‘Nil’ (due to prior payments), even though the… Read More »

Blocking ITC Without Independent “Reasons to Believe” Based on Generic DGGI Alert is Invalid Issue Whether a jurisdictional officer can block a taxpayer’s Input Tax Credit (ITC) under Rule 86A of the CGST Rules solely based on a generic alert from an intelligence wing (DGGI) stating a supplier is non-functioning, without recording independent “reasons to… Read More »

SCN Uploaded in ‘Additional Notices’ Tab and Order Recording Non-Existent Reply Quashed. Issue Whether a GST adjudication order is sustainable when the Show Cause Notice (SCN) was uploaded solely under the “Additional Notices” tab (rendering it unnoticed), the reminder notice failed to offer a personal hearing, and the final order erroneously recorded that a reply… Read More »

Rejection of Appeal for Pre-Deposit Invalid After Authority Registered Appeal and Issued Hearing Notice Issue Whether an Appellate Authority can reject a GST appeal on the ground of non-compliance with the mandatory pre-deposit requirement after it has already accepted the manual appeal, assigned an appeal number, and issued a notice for a personal hearing. Facts… Read More »

SCN Uploaded Only Under “Additional Notices” Tab is Not Valid Service; Ex Parte Order Quashed Issue Whether the uploading of a Show Cause Notice (SCN) solely under the “View Additional Notices and Orders” tab on the GST portal, instead of the standard “Notices” tab, constitutes valid service/communication under the GST Act, and whether an ex… Read More »

SCN Quashed for Violation of Mandatory Three-Month Window under Section 73(2); Technical Glitches No Defense Issue Whether a Show Cause Notice (SCN) under Section 73 of the CGST Act is legally valid if it is adjudicated to have been served less than three months before the statutory deadline for passing the final order, specifically when… Read More »

Writ Jurisdiction Cannot Be Invoked When Assessee Fails to Attend Scheduled Hearings. Issue Whether a High Court should entertain a writ petition on the grounds of violation of natural justice (order passed without hearing) when the record shows that the petitioner was granted an opportunity for a personal hearing but failed to avail it. Facts… Read More »

ITC Reversal Mandatory for Mutual Fund Transactions; Treated as Exempt Supply. Issue Whether the activity of investing surplus funds in mutual funds (subscription and redemption) requires a registered person to reverse a proportionate amount of Input Tax Credit (ITC) on common goods and services, by treating such transactions as “exempt supplies” under the GST Act.… Read More »