GST Appellate Authority Lacks Power to Remand Matter Back to Adjudicating Authority Issue Whether the First Appellate Authority under Section 107 of the GST Act has the statutory power to remand a matter back to the Adjudicating Authority for fresh decision upon finding that the original order travelled beyond the Show Cause Notice (SCN). Facts… Read More »
Alleged Breaches of Natural Justice in SCN Service Do Not Warrant Bypassing Statutory GST Appeal Remedy Issue Whether corporate directors can directly challenge a GST penalty order under Article 226 citing non-service of SCN and lack of individual hearing, or whether they must exhaust the statutory appellate remedy under Section 107 regardless of the Appellate… Read More »
Unlawful Arrest and Remand Set Aside Due to Non-Compliance with Mandatory BNSS Safeguards and Authorization Unlawful Arrest and Remand Set Aside Due to Non-Compliance with Mandatory BNSS Safeguards and Authorization Rules Rules Issue Whether an arrest and subsequent remand for alleged cess evasion under the Health Security National Security Cess Act, 2025 are legally sustainable… Read More »
Invocation of Section 74 Quashed as Availing Ineligible ITC Without Fraud Proof Does Not Constitute Suppression Issue Whether invoking the extended limitation period under Section 74 based on bald allegations of suppression—without proving contumacious intent or disclosing specific grounds in the SCN—is legally sustainable. Facts Business Activity & Audit: The assessee, a manufacturer of centrifugal… Read More »