Interim stay on assessment order for 2019-2020, challenging Section 168A extension of limitation period. Issue: Whether an assessment order passed under Section 73 of the CGST/WBGST Act, 2017, for the period April 2019 to March 2020, on August 28, 2024, is time-barred, given that the due date for furnishing returns was extended only until March… Read More »
Rectification application pending for ITC demand, writ petition directed to hearing in rectification proceedings. Issue: When an assessee files a writ petition challenging a demand order for alleged excess Input Tax Credit (ITC) availment, and it is discovered during the writ proceedings that a rectification application under Section 161 of the CGST Act is already… Read More »
Writ petition challenging confiscation and penalty for stock shortage dismissed due to admitted discrepancies and payment without protest. Issue: Whether a writ petition is maintainable against a show cause notice and demand order for penalty and fine in lieu of confiscation due to stock shortage, where the assessee had admitted the discrepancy and paid the… Read More »
Technical glitch in e-way bill leading to wrong vehicle number not grounds for writ petition when alternate remedy exists. Issue: Whether a writ petition challenging a penalty imposed under Section 129(3) of the CGST/WBGST Act, 2017, due to a technical glitch in the e-way bill portal reflecting a wrong vehicle number after transshipment, should be… Read More »
Payment of penalty under protest for detained goods mandates issuance of Form GST MOV-09 for appeal purposes. Issue: Whether the tax authorities are obligated to issue an order in Form GST MOV-09, even after the assessee has paid the penalty under protest to secure the release of detained goods and conveyance, to enable the assessee… Read More »
Writ petition challenging assessment order dismissed due to availability of alternate appellate remedy, absent extraordinary circumstances. Issue: Whether a writ petition challenging an assessment order is maintainable when an appealable alternate remedy is available under the Central Goods and Services Tax Act, 2017/Uttar Pradesh Goods and Services Tax Act, 2017, and the assessee fails to… Read More »
Writ petition dismissed, assessee directed to avail appellate remedy for tax liability dispute due to non-submission of agreements. Issue: Whether a writ petition is maintainable when an assessee challenges a tax imposition order, claiming exemption, but failed to submit relevant agreements during the assessment, and an alternate appellate remedy is available under Section 107 of… Read More »
Demand raised under section 75(12) for self-assessed tax, where the tax was already included in returns, is not permissible. Issue: Can the tax authorities invoke Section 75(12) of the CGST/WBGST Act, 2017 to recover self-assessed tax that has already been included in the returns filed under Section 39, or must they initiate proceedings under Sections… Read More »
Companies (Accounts) Amendment Rules 2025 MINISTRY OF CORPORATE AFFAIRS NOTIFICATION New Delhi, the 19th May, 2025 G.S.R. 317(E).— In exercise of the powers conferred by sub-sections (1) and (3) of section 128, sub-section (3) of section 129, section 133, section 134, sub-section (4) of section 135, sub-section (1) of section 136, section 137 and section… Read More »
Demand Order Quashed: Summary SCN Not a Substitute for Statutory SCN; De Novo Proceedings Permitted. Issue: Whether a demand order passed under Section 73 of the CGST/Assam GST Act, 2017, is valid if it was issued solely on the basis of a summary of the show cause notice in Form GST DRC-01, without a proper… Read More »