Unconditional Stay Granted Due to Non-Constitution of Tribunal and Circular Guidelines. Issue: Whether an unconditional interim stay should be granted on an appellate order passed under Section 107 when the GST Appellate Tribunal is not constituted, and a circular debarring recovery of outstanding dues is in effect. Facts: The assessee filed a petition challenging an… Read More »

Stay Granted Due to Non-Constitution of Appellate Tribunal and Circular Guidelines. Issue: Whether an interim stay should be granted on an appellate order when the GST Appellate Tribunal is not constituted, and a circular debarring recovery of outstanding dues until the tribunal’s operation is in effect. Facts: The assessee filed a petition challenging an impugned… Read More »

 GST authorities have no power to seize cash from a dealer’s premises Issue: Whether GST authorities have the power to seize cash from a service provider’s premises during proceedings under Section 74, and whether a subsequent transfer of that cash to the Income Tax Department under Section 132A validates the initial seizure. Facts: GST authorities… Read More »

Section 74 Invocation to be Considered as Preliminary Issue. Issue: Whether the validity of invoking Section 74 of the CGST/KGST Act, which pertains to fraud, misstatement, or suppression of facts, should be treated as a preliminary issue before proceeding with final adjudication of a show cause notice. Facts: The respondent-department issued a show cause notice… Read More »

Writ petition dismissed; Delhi High Court cannot entertain petition if Investigation conducuted by DG Haryana . Issue: Whether the Delhi High Court has jurisdiction to entertain a writ petition challenging demands and deposits made during an investigation conducted by the DG, Gurugram Zonal Unit, Haryana, when the assessee merely has a unit in Delhi. Facts:… Read More »

Trial Court’s Order to Summon a witness from the GST Department Upheld Issue: Whether a trial court’s order allowing a petitioner to summon a witness from the GST Department for the production of GST records related to the petitioner is valid. Facts: The petitioner filed a suit for recovery against another party. The trial court… Read More »

Challenge to Show Cause Notice for Registration Cancellation Dismissed if Assessee filed reply. Issue: Whether a writ petition challenging a show cause notice proposing cancellation of GST registration is maintainable when the assessee has already filed a reply to the notice. Facts: The assessee filed a writ petition against a show cause notice proposing to… Read More »

Title 1: Appeal, Not Writ, Proper Remedy for Disputed ITC Demand. Issue 1: Whether a writ petition is maintainable when an alternate statutory remedy of appeal under Section 112 is available, particularly when challenging orders demanding interest, ineligible ITC, and penalty. Facts 1: A show cause notice was issued to the assessee alleging wrong availment… Read More »

Extended Time Limit for GSTR-3B Filing Allows ITC Claim. Issue: Whether an Input Tax Credit (ITC) denial order, based on the assessee’s failure to file Form GSTR-3B within the originally prescribed time limit for the period 2018-19, can be sustained when the time limit has been subsequently extended under Section 16(5) of the GST Act.… Read More »