Tag Archives: Deputy Commissioner

Writ Challenging GST Show Cause Notice Dismissed as Adjudication Authority Must Decide Objections First

By | October 2, 2026
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Writ Challenging GST Show Cause Notice Dismissed as Adjudication Authority Must Decide Objections First Writ Challenging GST Show Cause Notice Dismissed as Adjudication Authority Must Decide Objections First Issue Whether a writ petition under Article 226 challenging a Show Cause Notice (SCN) issued under Section 74 is maintainable when statutory adjudication proceedings have commenced and… Read More »

Addition Under Section 69A Unjustified When Bank Credit Source Is Proven And Uncorroborated Cash Receipts Unproven

By | October 1, 2026
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Addition Under Section 69A Unjustified When Bank Credit Source Is Proven And Uncorroborated Cash Receipts Unproven Addition Under Section 69A Unjustified When Bank Credit Source Is Proven And Uncorroborated Cash Receipts Unproven Issue Whether an addition under Section 69A for unexplained money can be sustained for AY 2019-20 when a bank credit of Rs. 11… Read More »

Deficiency Memos Rejecting Refund Applications at Acknowledgment Stage Without Examining Contents or Merits Are Legally Unsustainable

By | September 15, 2026
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Deficiency Memos Rejecting Refund Applications at Acknowledgment Stage Without Examining Contents or Merits Are Legally Unsustainable Issue Whether a Proper Officer can reject a refund application at the acknowledgment stage under Rule 90(2) by issuing deficiency memos based on category selection, lack of e-BRC/FIRC when remittance advice was submitted, and bar of limitation, without adjudicating… Read More »

Ad Hoc Transfer Pricing Adjustments Without Applying Prescribed Methods Are Illegal and Interest Under Section 234A Is Unwarranted for Portal Technical Glitches

By | September 14, 2026
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Ad Hoc Transfer Pricing Adjustments Without Applying Prescribed Methods Are Illegal and Interest Under Section 234A Is Unwarranted for Portal Technical Glitches Issue Transfer Pricing: Whether the Transfer Pricing Officer (TPO) can make an ad-hoc transfer pricing adjustment by reallocating consideration between an assessee and its Associated Enterprises (AEs) without applying any of the mandatory… Read More »

Absence of objective dissatisfaction under Section 14A(2) precludes Assessing Officer from applying Rule 8D.

By | September 11, 2026
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Absence of objective dissatisfaction under Section 14A(2) precludes Assessing Officer from applying Rule 8D. Issue Whether the Assessing Officer was justified in rejecting the assessee’s suo motu disallowance under Section 14A and invoking the formula prescribed under Rule 8D without recording objective dissatisfaction with the correctness of the assessee’s accounts and computation. Facts The assessee… Read More »

Composite GST Show Cause Notices Issued Across Multiple Financial Years Under Section 73 Are Legally Unsustainable

By | September 8, 2026
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Composite GST Show Cause Notices Issued Across Multiple Financial Years Under Section 73 Are Legally Unsustainable Composite GST Show Cause Notices Issued Across Multiple Financial Years Under Section 73 Are Legally Unsustainable Issue Whether a single composite Show Cause Notice (SCN) issued under Section 73 covering multiple financial years (2018-19 to 2022-23) and the consequential… Read More »

Order Rejecting GST Registration Cancellation Appeal set Aside and 167-Day Delay Condoned on Merits

By | September 5, 2026
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Order Rejecting GST Registration Cancellation Appeal set Aside and 167-Day Delay Condoned on Merits Order Rejecting GST Registration Cancellation Appeal set Aside and 167-Day Delay Condoned on Merits Issue Whether the High Court can exercise its writ jurisdiction to condone a 167-day delay in filing an appeal against a GST registration cancellation order under Section… Read More »

GST Deduction on Compulsory Acquisition Compensation Is Ultra Vires as Expropriation Is Not Supply

By | September 1, 2026
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GST Deduction on Compulsory Acquisition Compensation Is Ultra Vires as Expropriation Is Not Supply Issue Whether GST can be deducted under Section 9 of the CGST/KGST Act, 2017 from compensation awarded for compulsory acquisition of land along with attached structures for highway expansion. Facts Petitioner’s immovable property was compulsorily acquired by the Union for highway… Read More »

Omission of Stock Transfers in Returns Allowed to Be Revised Prior to Assessment Initiation

By | August 22, 2026
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Omission of Stock Transfers in Returns Allowed to Be Revised Prior to Assessment Initiation Omission of Stock Transfers in Returns Allowed to Be Revised Prior to Assessment Initiation Issue Whether an assessee can seek permission to revise Value Added Tax (VAT) returns to include omitted inward and outward stock transfers prior to the initiation of… Read More »