Writ Petition Maintained Under Article 226 Cannot Bypass Efficacious Remedy of GST Appellate Tribunal under Section 112 Writ Petition Maintained Under Article 226 Cannot Bypass Efficacious Remedy of GST Appellate Tribunal under Section 112 Issue Whether a taxpayer can invoke the writ jurisdiction of the High Court under Article 226 to challenge an appellate order… Read More »
Personal Bank Account and Related Entity Attachments Upheld for Recovering Liquidation-Bound Company Tax Dues Personal Bank Account and Related Entity Attachments Upheld for Recovering Liquidation-Bound Company Tax Dues Issue Whether garnishee attachment notices under Section 79 issued to the bank accounts of a former director, a related partnership firm, and a successor entity are valid… Read More »
Demand Order Quashed as Non-Consideration of Reply and Denial of Personal Hearing Violate Natural Justice Demand Order Quashed as Non-Consideration of Reply and Denial of Personal Hearing Violate Natural Justice Issue Whether an assessment order passed under Section 74 without considering the assessee’s reply and without affording a mandatory personal hearing under Section 75(4) is… Read More »
Composite SCN Clubbing Multiple Financial Years Under Section 73 Is Impermissible and Legally Void Issue Whether a single composite Show Cause Notice (SCN) issued under Section 73 covering multiple financial years (FY 2019-20 to 2021-22) is legally permissible, or if the statute mandates year-wise notices. Facts Composite SCN Issued: The tax authority issued a consolidated… Read More »
Regular Bail Granted in GST Evasion Case as Investigation Is Complete and Offence Is Magistrate-Triable Regular Bail Granted in GST Evasion Case as Investigation Is Complete and Offence Is Magistrate-Triable Issue Whether petitioners accused of running a sham entity network to evade GST of ~₹156 crores are entitled to regular bail under Section 483 of… Read More »
Tax Authority Cannot Reject Consequential GST Refund Without Stay Order or Compliance With Withholding Safeguards Issue Whether a refund officer can reject a consequential GST refund claim following a favorable appellate order on the grounds of a proposed departmental appeal, non-finality, or capitalization, without a stay order or compliance with the statutory withholding mechanism under… Read More »
Deficiency Memo Under Rule 90(3) Cannot Be Issued for Time-Barred GST Refund Claims Issue Whether a GST refund application can be treated as defective and rejected on the ground of limitation via a deficiency memo under Rule 90(3), or if it requires a show-cause notice under Rule 92(3). Facts Refund Claim: The assessee filed a… Read More »
Deficiency Memos Rejecting Refund Applications at Acknowledgment Stage Without Examining Contents or Merits Are Legally Unsustainable Issue Whether a Proper Officer can reject a refund application at the acknowledgment stage under Rule 90(2) by issuing deficiency memos based on category selection, lack of e-BRC/FIRC when remittance advice was submitted, and bar of limitation, without adjudicating… Read More »
Input Tax Credit Cannot Be Denied Under Section 16(4) When Returns Were Filed Before Cut-Off Date of November 30, 2021 as Contemplated Under Section 16(5) Input Tax Credit Cannot Be Denied Under Section 16(4) When Returns Were Filed Before Cut-Off Date of November 30, 2021 as Contemplated Under Section 16(5) Issue Whether an assessee is… Read More »
In-Restaurant Supply of Tobacco and Herbal Hookah Flavours Qualifies as Supply of Goods, Not Restaurant Service Issue Whether the in-premises supply of tobacco-based and herbal hookah flavours by a restaurant qualifies as a “restaurant service” under Paragraph 6(b) of Schedule II to the CGST Act, 2017 / WBGST Act, 2017, or constitutes a separate supply… Read More »