Unsigned Detailed GST Adjudication Order Lacks Statutory Validity and Cannot Be Cured by Signed Form DRC-07 Issue Whether an unsigned detailed GST adjudication order is legally valid under Rule 26(3) read with Section 160(1) of the CGST/TNGST Act, and whether a digital signature on the summary Form GST DRC-07 can cure the defect. Facts The… Read More »
High Court Condones 84-Day GST Appeal Delay on Genuine Medical Grounds and Restores Matter High Court Condones 84-Day GST Appeal Delay on Genuine Medical Grounds and Restores Matter Issue Whether the High Court under Article 226 can condone an 84-day delay beyond the statutory condonable period under Section 107 of the CGST/KGST Act and restore… Read More »
Deficiency Memo Under Rule 90(3) Cannot Be Issued for Time-Barred GST Refund Claims Issue Whether a GST refund application can be treated as defective and rejected on the ground of limitation via a deficiency memo under Rule 90(3), or if it requires a show-cause notice under Rule 92(3). Facts Refund Claim: The assessee filed a… Read More »
Rejection of ITC for belated returns is unsustainable following the statutory amendment extending time limits. Issue Whether the rejection of Input Tax Credit (ITC) on the ground of belated filing of returns under Section 16(4) is sustainable after the statutory incorporation of Section 16(5) refixing the timelines for returns and ITC claims. Facts Nature of… Read More »
Summary SCN Form DRC-01 Issued Without Detailed Notice Is Invalid and Set Aside Issue Whether a summary show-cause notice issued in Form DRC-01 is legally valid when issued without serving the underlying detailed show-cause notice under Section 73 of the CGST/TNGST Act. Facts The petitioner, a registered taxpayer, was issued a pre-show cause notice in… Read More »
Provisional bank account attachment automatically lapses after one year and cannot be freshly extended. Issue Whether a provisional bank account attachment order issued under Section 83 of the CGST/KGST Act can legally subsist or be freshly extended on the same cause of action beyond the mandatory statutory period of one year. Facts A provisional attachment… 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 »