Tag Archives: Assistant Commissioner

Reckoning Limitation Period From Subsequent Manual Filing Date When Online GST Refund Application Was Already Acknowledged Is Illegal

By | September 5, 2026
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Reckoning Limitation Period From Subsequent Manual Filing Date When Online GST Refund Application Was Already Acknowledged Is Illegal Reckoning Limitation Period From Subsequent Manual Filing Date When Online GST Refund Application Was Already Acknowledged Is Illegal Issue Whether tax authorities can reckon the limitation period from a subsequent manual filing date under Rule 97A to… Read More »

ITC Disallowance Time-Bar Quashed as All GST Returns Were Furnished Before Mandatory November 30 Cut-off

By | September 5, 2026
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ITC Disallowance Time-Bar Quashed as All GST Returns Were Furnished Before Mandatory November 30 Cut-off Issue Whether input tax credit (ITC) under Section 16 of the CGST/KSGST Act can be disallowed on the ground of time limitation when all relevant GST returns for the periods December 2018 to March 2019, November 2019 to March 2020,… Read More »

Retrospective Proviso to Section 50(1) Limits Interest on Belated Returns to Cash Ledger Debits Only

By | September 3, 2026
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Retrospective Proviso to Section 50(1) Limits Interest on Belated Returns to Cash Ledger Debits Only Issue Whether interest under Section 50(1) on belatedly filed GST returns applies only to the tax liability discharged through the electronic cash ledger or also extends to the portion paid via the electronic credit ledger. Facts Period: Assessment Years /… Read More »

Retrospective Insertion of Section 16(5) Validates Input Tax Credit Filed Before November 30, 2021

By | August 31, 2026
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Retrospective Insertion of Section 16(5) Validates Input Tax Credit Filed Before November 30, 2021 Retrospective Insertion of Section 16(5) Validates Input Tax Credit Filed Before November 30, 2021 Issue Whether the disallowance of Input Tax Credit (ITC) under Section 16(4) of the CGST/TNGST Act for a belated return filed on 30.10.2019 for FY 2018-19 remains… Read More »

Statutory 10% Pre-Deposit Satisfied Restores Appeal Dismissed for Delay for Hearing on Merits

By | August 29, 2026
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Statutory 10% Pre-Deposit Satisfied Restores Appeal Dismissed for Delay for Hearing on Merits Issue Whether an appeal dismissed by the Appellate Authority can be restored for adjudication on merits under Section 107 of the CGST/TNGST Act upon the assessee depositing the statutory pre-deposit of 10% along with a short delay of seven days. Facts Scrutiny… Read More »

Composite GST Notices and Orders Clubbing Multiple Assessment Years Are Impermissible and Legally Unsustainable

By | August 29, 2026
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Composite GST Notices and Orders Clubbing Multiple Assessment Years Are Impermissible and Legally Unsustainable Composite GST Notices and Orders Clubbing Multiple Assessment Years Are Impermissible and Legally Unsustainable Issue Whether issuing single, composite show-cause notices and passing composite assessment/demand orders clubbing multiple assessment years under Sections 73, 74, and 75 of the CGST/KGST Act is… Read More »

Portal Service Post-Cancellation of GST Registration Is Invalid and Order Quashed for Violation of Hearing Rights

By | August 21, 2026
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Portal Service Post-Cancellation of GST Registration Is Invalid and Order Quashed for Violation of Hearing Rights Issue Whether an adjudication order passed under Section 73 is legally valid when the Show Cause Notice (SCN) was served exclusively through the GST portal after the cancellation of the assessee’s registration and no opportunity of personal hearing was… Read More »

Taxpayers initiating Section 128A waiver after Section 73 action are eligible despite belated return filings.

By | August 21, 2026
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Taxpayers initiating Section 128A waiver after Section 73 action are eligible despite belated return filings. Issue Whether a taxpayer against whom proceedings under Section 73 were initiated can be denied interest/penalty waiver under Section 128A on the ground that the demand relates to self-assessed tax from belatedly filed GSTR-3B returns. Whether tax authorities can declare… Read More »

IGST Remitted Inadvertently Under Wrong Major Head Must Be Appropriated Towards CGST and SGST Liabilities

By | August 1, 2026
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IGST Remitted Inadvertently Under Wrong Major Head Must Be Appropriated Towards CGST and SGST Liabilities Issue Whether a taxpayer who inadvertently paid its entire tax liability under the IGST head instead of splitting it between CGST and SGST can seek direct adjustment/appropriation of the IGST payment towards CGST and SGST liabilities instead of paying fresh… Read More »

Reversal of Input Tax Credit Solely Due to Retrospective Cancellation of Supplier’s Registration Without Document Evaluation Is Invalid

By | August 1, 2026
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Reversal of Input Tax Credit Solely Due to Retrospective Cancellation of Supplier’s Registration Without Document Evaluation Is Invalid Issue Whether the reversal of Input Tax Credit (ITC) under Section 73 can be confirmed solely on the ground of retrospective cancellation of the supplier’s registration, without considering the documentary evidence submitted by the purchaser and after… Read More »