Section 16(5) Overrides Section 16(4) to Grant Input Tax Credit for Returns Filed Before November 30, 2021 Issue Whether the statutory time limit for claiming Input Tax Credit (ITC) under Section 16(4) of the CGST/KGST Act, 2017 is overridden by the non-obstante clause of Section 16(5) for returns filed on or before November 30, 2021.… Read More »
Failure To Grant Requested Personal Hearing Under Section 148A Vitiates Reassessment Order Requiring Fresh Opportunity Issue Whether passing an order under Section 148A(3) without granting a personal hearing, despite a specific request by the assessee, violates principles of natural justice and invalidates the order. Whether the Assessing Officer is permitted to proceed afresh under Section… Read More »
Route Deviation and Uncorroborated Driver Statements Without Physical Unloading Cannot Justify Section 129 GST Interception Penalties Issue Whether detention of goods and imposition of penalty under Section 129(3) of the CGST/UPGST Act is legally sustainable based merely on route deviation and an uncorroborated driver statement alleging intended unloading, when the transit documents (invoice, e-way bill,… Read More »
Assignment of GIDC Leasehold Rights Not Taxable Supply; ITC Reversal and Penalties Quashed With Refund Directed Assignment of GIDC Leasehold Rights Not Taxable Supply; ITC Reversal and Penalties Quashed With Refund Directed Issue Taxability of Lease Assignment: Whether the assignment or transfer of leasehold rights in a GIDC industrial plot constitutes a taxable supply under… Read More »
Audit Report Within Time Limits But SCN Issued Prior To Finalization Quashed For Natural Justice Breach Issue Whether the GST audit was time-barred under Section 65(4) of the CGST/KGST Act, and whether a Show Cause Notice issued prior to considering the petitioner’s reply to audit discrepancies violates Rule 101 and natural justice principles. Facts Notice… Read More »
A consolidated show cause notice issued under Section 73 covering multiple financial years is legally unsustainable Issue Whether a single consolidated Show Cause Notice (SCN) issued under Section 73 covering multiple financial years (2020-21, 2021-22, 2022-23, and 2023-24) is legally permissible, or whether separate notices for each relevant assessment year are mandatory. Facts Multiple Financial… Read More »
Bona Fide Address Error in Valid Transport Documents Cannot Justify Transit Penalty Under Section 129 Issue Whether a penalty under Section 129 can be imposed for transit detention solely due to a minor address discrepancy in invoices and e-way bills when physical goods fully match the documents and no intention to evade tax exists. Facts… Read More »
Assessment Order Passed Against Deceased Sole Proprietor Is Null and Void in Law Issue Whether a GST assessment order passed against a deceased sole proprietor after their death is legally valid and enforceable. Facts The proprietary concern, M/s. Mithraya Communications, was awarded a work contract on 09.04.2019. During the execution of the contract, the sole… Read More »
Limitation Period for Refunding Erroneously Paid Kerala Flood Cess Runs from Date of Correct Remittance Limitation Period for Refunding Erroneously Paid Kerala Flood Cess Runs from Date of Correct Remittance Issue Whether the two-year limitation period for claiming a refund of Kerala Flood Cess wrongly paid via Form GSTR-3B should be calculated from the date… Read More »
Transitional Credit Refund Claim Must Be Decided On Merits Before Demanding Interest On Reversal Transitional Credit Refund Claim Must Be Decided On Merits Before Demanding Interest On Reversal Issue Whether a refund claim for transitional Input Tax Credit (ITC) can be left unconsidered on merits due to portal window closures or jurisdictional issues while simultaneously… Read More »