GST Assessment Against Deceased Proprietor Without Personal Hearing Is Void and Non Est in Law Issue Whether an assessment order passed against a deceased sole proprietor without notice to the legal heir or mandatory personal hearing is legally valid. Whether an appellate endorsement rejecting a statutory appeal as time-barred can survive if the underlying assessment… Read More »
GST Assessment Passed Against Deceased Proprietor Without Personal Hearing Is Void Ab Initio And Non Est In Law GST Assessment Passed Against Deceased Proprietor Without Personal Hearing Is Void Ab Initio And Non Est In Law Issue Whether an assessment order passed under the CGST/APGST Act against a proprietary concern after the death of its… Read More »
Single Composite Assessment Order Covering Multiple Tax Periods Under Section 74 Is Legally Impermissible Issue Whether passing a single composite assessment order under Section 74 covering multiple financial years (2020-21 to 2024-25) is legally valid under GST law. Facts Assessment Periods: Tax determination proceedings under Section 74 were initiated against the assessee for FYs 2020-21,… Read More »
Interest Claims on Sanctioned GST Refunds Do Not Require CA Certification Under Rule 89 Issue Whether a taxpayer claiming statutory interest under Section 56 on an already sanctioned GST refund is required to submit CA/CMA certification and fulfill conditions under Rule 89(2)(m). Facts Petitioner Status: The petitioner is a registered company seeking statutory interest on… Read More »
Assessees must file statutory appeals against final GST assessment orders subject to 5 percent pre-deposit. Assessees must file statutory appeals against final GST assessment orders subject to 5 percent pre-deposit. Issue Whether assessees challenging final GST assessment orders can be granted a complete waiver of the statutory pre-deposit of 5 percent and allowed to bypass… Read More »
Tax Paid Under IGST Head Inadvertently Can Be Appropriated Towards CGST And SGST Dues Directly Issue Whether tax inadvertently paid entirely under the IGST head instead of being split into CGST and SGST can be directly appropriated by authorities towards CGST and SGST liabilities without compelling the assessee to pay fresh dues and seek a… Read More »
Confirmation of ITC Reversal Solely Due to Subsequent Supplier Cancellation Without Examining Furnished Documents Is Invalid Confirmation of ITC Reversal Solely Due to Subsequent Supplier Cancellation Without Examining Furnished Documents Is Invalid Issue Whether an adjudication order confirming the reversal of Input Tax Credit (ITC) solely because the supplier’s registration was subsequently cancelled is sustainable… Read More »
Composite Assessment Order Covering Multiple Tax Periods Under Section 73 Is Invalid and Set Aside Composite Assessment Order Covering Multiple Tax Periods Under Section 73 Is Invalid and Set Aside Issue Whether a single composite assessment order passed under Section 73 covering multiple tax periods across different financial years is legally sustainable. Facts Assessee Profile:… Read More »
Failure to Issue Form GSTR-3A Does Not Exempt Taxpayer From Late Fees For Delayed Annual Returns Failure to Issue Form GSTR-3A Does Not Exempt Taxpayer From Late Fees For Delayed Annual Returns Issue Whether the non-issuance of a notice in Form GSTR-3A or non-compliance with SOP Circular No. 129/19-GST absolves a taxpayer from the statutory… Read More »
Input tax credit cannot be denied for GSTR-2A mismatches caused by technical portal glitches. Input tax credit cannot be denied for GSTR-2A mismatches caused by technical portal glitches. Issue Whether an input tax credit (ITC) claim can be denied and subjected to interest and a 100% penalty solely because the underlying supplies are not reflected… Read More »