Tag Archives: Central GST and Central Excise

Pre-CIRP GST Dues Stand Extinguished Post-Plan Approval, but Assessee Remains Liable for Post-CIRP Liabilities

By | August 29, 2026
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Pre-CIRP GST Dues Stand Extinguished Post-Plan Approval, but Assessee Remains Liable for Post-CIRP Liabilities Issue Whether GST demand orders covering both pre-CIRP and post-CIRP periods (April 2018 to March 2020) are legally sustainable after the approval of an IBC Resolution Plan, and whether pre-CIRP tax liabilities stand extinguished while post-CIRP tax liabilities remain enforceable. Facts… Read More »

Objective Evidence of Fraudulent Invoices and Missing Physical Deliveries Justifies Blocking of Input Tax Credit under Rule 86A

By | July 15, 2026
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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 »