ITC Reversal Under 180-Day Rule Not Applicable to Imports; IGST Paid at Customs Suffices. Issue Whether the condition under the second proviso to Section 16(2) of the CGST Act—which mandates the reversal of Input Tax Credit (ITC) if the recipient fails to pay the supplier within 180 days—applies to the import of goods, where IGST… Read More »
HC Orders Expeditious Disposal of Refund Claims; Statutory Timelines Must Be Adhered To. Issue Whether the GST department can keep refund applications pending indefinitely by issuing deficiency memos after the prescribed statutory time limit (15 days), or if they are legally bound to process revised applications expeditiously to prevent adverse financial impact on the taxpayer.… Read More »
ITR REFUND PROCESSING प्रकाश की गति से भी तेज रिफंड आ रहा है INCOME TAX REFUND NOT RECEIVED
CBIC Introduces Enhanced Warehouse Licensing & MOOWR/MOOSWR Registration Module on ICEGATE 2.0 Issue: To simplify the process for manufacturers and businesses to submit applications and obtain licenses/permissions for operating Customs-bonded warehouses under the MOOWR and MOOSWR schemes, the CBIC launched an improved, fully digital module. Facts: The Central Board of Indirect Taxes and Customs… Read More »
DGFT Imposes Immediate Restriction on Import of Jewellery and Parts Till April 30, 2026 Issue: To monitor and control the inflow of specific categories of jewellery, particularly unstudded items, the Directorate General of Foreign Trade (DGFT) amended the import policy from the ‘Free’ to the ‘Restricted’ category for specific HSN codes. Facts: The DGFT… Read More »
Delhi HC Allows Forensic Examination of Lawyer’s CPU in GST Probe Case Summary This order addresses an application filed by the GST Department seeking directions to conduct a complete forensic examination (“parsing”) of the hard drives from a CPU seized from the Petitioner, Mr. Puneet Batra, an advocate. The investigation centers on M/s Martkarma Technologies… Read More »
HC Sets Aside Excessive Penalty Beyond SCN Amount; Remands for Fresh Adjudication Issue Whether an adjudicating authority can impose a penalty in the final order that exceeds the amount proposed in the Show Cause Notice (SCN) or the tax determined, and whether such an order violates the mandatory provisions of Section 75(7) of the CGST… Read More »
Penalty Payment for Goods Release Doesn’t Absolve Officer from Passing Order; Costs Imposed for Non-Compliance Issue Whether the payment of penalty by a taxpayer solely to secure the release of detained goods constitutes a “voluntary” admission of liability under Section 129(5) of the CGST Act, thereby absolving the Proper Officer from passing a mandatory, reasoned… Read More »
Delhi HC Recalls Interim Relief to Ebix Over Misrepresentation of Attachment Letter Receipt Date. Issue Whether a petitioner is entitled to retain an interim relief order (lifting bank attachment) obtained from the High Court if it is subsequently found that they made a prima facie misrepresentation regarding the date of receipt of the impugned order,… Read More »
Gauhati HC Refuses Interim Relief Against GSTIN Blocking Despite Alleged Credential Misuse Issue Whether a taxpayer is entitled to interim relief (unblocking of GSTIN) against a liability mismatch intimation (Form GST DRC-01B) when they failed to file the mandatory electronic reply in Part B of the form, relying instead on a manual written representation to… Read More »