Assessment Order Based Solely on Rule 96(10) Declared Ultra Vires Is Legally Unsustainable and Quashed Assessment Order Based Solely on Rule 96(10) Declared Ultra Vires Is Legally Unsustainable and Quashed Issue Whether a tax assessment order and summary demand issued under Section 74 of the CGST Act can be sustained when finalized solely by applying… Read More »
Composite show-cause notice and consequential orders covering multiple financial years under Section 73 are invalid. Composite show-cause notice and consequential orders covering multiple financial years under Section 73 are invalid. Issue Whether the Revenue can issue a single consolidated Show-Cause Notice (SCN) and pass a composite assessment order covering multiple financial years under Section 73… 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 »
GSTR-1 and GSTR-3B mismatch due to delayed customer payments must be adjudicated under Section 73. Issue Whether the tax authority was justified in invoking the extended period of limitation and imposing a 100% penalty under Section 74 for an outward supply mismatch between GSTR-1 and GSTR-3B, or if the matter should be examined under Section… Read More »
Waiver of interest and penalty cannot be denied solely for depositing tax under the wrong head if the full liability was discharged within the statutory timeframe. Issue Whether the tax authority was justified in rejecting the petitioner’s application for waiver of interest and penalty under Section 128A of the CGST/TNGST Act solely because a portion… Read More »
GST Authorities Can Lawfully Recover Crystallized Partnership Firm Dues From a Partner’s Personal Bank Account Under Section 79 Issue Whether the GST authorities can lawfully issue a garnishee recovery notice under Section 79(1)(c)(i) to attach the personal bank account of a partner for the crystallized tax liabilities of a partnership firm, without invoking the provisional… Read More »
Sprinkling Jaggery Water on Raw Tobacco Is Not Manufacture; Falls Under Heading 2401 As Unmanufactured Tobacco Issue Whether the manual processing of raw tobacco—specifically sprinkling jaggery water, shade drying, and bulking—transforms it into a “manufactured” product classifiable under HSN 2403, or if it retains its character to remain classified as “unmanufactured tobacco” under Heading 2401.… Read More »
Abbreviations commonly used in Customs, Central Excise and Service Tax INDEX A B C D E F G H I J L M N O P R S T U V W A AAI :- Airport Authority of India AAR :- Authority for Advance Ruling AC/DC :-Assistant Commissioner/Deputy Commissioner ACAO :-Assistant Chief Account Officer ACES… Read More »