Negative Blocking Of Electronic Credit Ledger For Tax Recovery Permitted Under Section 79 Of GST Act Negative Blocking Of Electronic Credit Ledger For Tax Recovery Permitted Under Section 79 Of GST Act Issue Whether post-determination recovery measures under Section 79 empower tax authorities to block, including negative blocking, an assessee’s Electronic Credit Ledger (ECL), as… Read More »
Deemed Stay Bars Recovery but Does Not Automatically Unblock Credit Ledger Under Rule 86A Issue Whether a statutory deemed stay of recovery obtained upon filing an appeal with pre-deposit automatically invalidates or mandates the unblocking of an Electronic Credit Ledger previously blocked under Rule 86A of the CGST/TNGST Rules. Facts Ledger Blocking: The tax authority… Read More »
Taxpayer Allowed Deduction as Expenditure Incurred Wholly for Business Purpose directly Affirmed by Court Taxpayer Allowed Deduction as Expenditure Incurred Wholly for Business Purpose directly Affirmed by Court Issue Whether the expenses claimed by the assessee were incurred wholly and exclusively for the purpose of business, making them eligible for deduction under Section 37(1) of… Read More »
Section 74 SCN Lacking Foundational Facts and Specific Reasons Is Invalid and Liable to Be Quashed Issue Whether a show cause notice issued under Section 74 alleging fraudulent Input Tax Credit (ITC) availment without actual supply is legally sustainable when it merely tabulates tax amounts and reproduces statutory terms without disclosing foundational facts or supporting… Read More »
Assistant Commissioner Can Re-Examine Refund Claim on New Permissible Grounds When Appellate Authority Sets Aside Initial Rejection Order Issue Whether an Assistant Commissioner is precluded from re-examining a GST refund claim on fresh, legally permissible grounds when an Appellate Order sets aside an initial partial rejection without explicitly directing an unconditional refund release. Facts Refund… Read More »
Directory Three-Month Timeline for Deciding Rectification Does Not Render Authority Functus Officio Post Expiry Directory Three-Month Timeline for Deciding Rectification Does Not Render Authority Functus Officio Post Expiry Issue Whether the three-month timeframe prescribed under Section 161 for deciding a rectification application is mandatory—thereby rendering the authority functus officio upon its expiry—or directory, requiring a… Read More »
Writ Petition Is Not Maintainable Against Consolidated SCN and Order Covered Under Efficacious Statutory Appeal Issue Whether a writ petition is maintainable under Article 226 against an adjudication order confirming GST demands under Section 74 when an efficacious statutory appellate remedy is available on merits. Whether a consolidated Show Cause Notice (SCN) issued for multiple… Read More »
Deemed Stay Under Section 107 Prevents Revenue Appropriation From Blocked Electronic Credit Ledger Pending Statutory Appeal Issue Whether filing a statutory appeal under Section 107 of the CGST/TNGST Act along with the mandatory 10% pre-deposit from the Electronic Cash Ledger creates a deemed stay that prohibits the Revenue from recovering or appropriating remaining demands from… Read More »
SEZ unit exporting services on IGST payment is eligible for tax refund utilizing ISD-distributed ITC. SEZ unit exporting services on IGST payment is eligible for tax refund utilizing ISD-distributed ITC. Issue Whether an SEZ unit exporting services after paying integrated tax by utilizing Input Tax Credit (ITC) distributed by an Input Service Distributor (ISD) is… Read More »
GST Amnesty Application Time Limit Mandatory, Ex Parte Order Remanded for Fresh Reconsideration Issue Whether the time limit prescribed under Rule 164 for filing an application seeking waiver of interest and penalty under Section 128A is mandatory or directory, and whether an ex parte tax demand order can be set aside to grant an assessee… Read More »