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 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 »
Objective Evidence of Fraudulent Invoices and Missing Physical Deliveries Justifies Blocking of Input Tax Credit under Rule 86A Issue Whether the tax department’s decision to block the petitioner’s Input Tax Credit (ITC) of approximately ₹4.11 crore under Rule 86A of the CGST Rules was legally valid, based on objective “reasons to believe” that the underlying… Read More »
Composite Show Cause Notices Covering Multiple Financial Years Are Legally Unsustainable And Must Be Issued Year-Wise Composite Show Cause Notices Covering Multiple Financial Years Are Legally Unsustainable And Must Be Issued Year-Wise Issue Whether the revenue authorities are legally permitted to issue a single, consolidated Show Cause Notice (SCN) and subsequent demand orders under Section… Read More »
Parallel scrutiny and audit proceedings are valid separate actions under GST despite structural corporate changes. Issue Whether the revenue department can legally run separate, parallel audit-based and scrutiny-based proceedings for the same period under Sections 65 and 61 of the CGST/TNGST Act, and whether a Show Cause Notice under Section 74 is valid if it… Read More »
Composite GST Show Cause Notices Covering Multiple Financial Years Are Legally Unsustainable And Must Be Quashed Issue Whether a consolidated or composite Show Cause Notice (SCN) issued under Section 73 of the CGST/SGST Act covering multiple financial years (2019-2020 to 2023-2024) is legally sustainable, or if the tax authorities are mandated to issue separate, year-wise… Read More »
Composite GST Show Cause Notices Covering Multiple Financial Years Are Legally Unsustainable And Must Be Quashed Issue Whether a consolidated Show Cause Notice (SCN) issued under Section 73 of the CGST/SGST Act covering multiple financial years (2019–20 to 2021–22) is legally sustainable, or if the tax authorities are mandated to issue separate notices for each… Read More »
Delayed GST appeal allowed on merits by condoning delay following precedent established in identical case. Issue Whether the Appellate Authority was justified in rejecting the petitioner’s statutory appeal under Section 107 of the CGST/KGST Act solely on the ground of limitation (delay), or if the delay should be condoned to allow a decision on merits… Read More »
Reassessment Proceedings Initiated Beyond the Five Year Statutory Limitation Period Are Wholly Void and Untenable Reassessment Proceedings Initiated Beyond the Five Year Statutory Limitation Period Are Wholly Void and Untenable Issue Whether a reassessment notice issued under Section 25A read with Section 25(1) of the Kerala Value Added Tax Act, 2003, for the period 2009-10… Read More »
Denial of ITC Solely for Want of Transport Documents Without Testing Genuineness of Supply is Unsustainable Denial of ITC Solely for Want of Transport Documents Without Testing Genuineness of Supply is Unsustainable Issue Whether the Department is justified in denying Input Tax Credit (ITC) to the petitioner solely due to the absence of lorry receipts… Read More »