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 »
Court Upholds Order Within Limitation and Dismisses Writ Relegating Assessee to Statutory Appeal Issue Issue I (Six-Month SCN Window): Whether the requirement under Section 74 to issue a Show Cause Notice (SCN) at least six months before the final date for passing an Order-in-Original (OIO) is directory or mandatory. Issue II (Natural Justice and Hearing… 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 »
Interest remains mandatory on belated tax payments even if discharged via DRC-03 before SCN. Issue Whether statutory interest under Section 50 is legally leviable on differential tax paid voluntarily via Form GST DRC-03 after being pointed out by the department but before the issuance of a formal Show Cause Notice. Whether the department can invoke… Read More »
Extended Limitation Justified for Fictitious ITC, but SCN Omission Nullifies Gobichettipalayam Adjudication Order Issue Whether the Department was justified in invoking the extended period of limitation based on inspection findings of circular trading, and whether a final tax demand (DRC-07) can be sustained without issuing a prior Show Cause Notice (DRC-01) following a court-ordered remand.… Read More »