Input tax credit claimed within Section 16(5) cut-off cannot be denied as time-barred under Section 16(4). Input tax credit claimed within Section 16(5) cut-off cannot be denied as time-barred under Section 16(4). Issue Whether Input Tax Credit (ITC) for the periods February 2020 and March 2020 can be denied as time-barred under Section 16(4) when… Read More »
Summary Rejection of Rectification Request Without Examining Section 16(5) Benefit Quashed for Fresh Hearing Issue Whether the summary rejection of an application for rectification under Section 161—without considering the assessee’s claim for Input Tax Credit (ITC) refund under the newly inserted Section 16(5)—violates principles of natural justice and requires the order to be set aside… Read More »
Cancellation order passed on grounds not specified in SCN is invalid and restored registration. Issue Whether a GST registration cancellation order based on non-furnishing of returns is legally sustainable when the preceding Show Cause Notice proposed cancellation solely on grounds of fraud, wilful misstatement, or suppression. Facts Registration Status: The petitioner was a registered taxable… Read More »
Ex-Parte Assessment Order Involving GSTR Mismatches Set Aside And Remanded Due To Timing Differences In Government TDS Reporting Issue Whether an ex-parte assessment order imposing tax, interest, and Section 74 penalties due to variations between GSTR-1/GSTR-3B and Form GSTR-7 can be sustained when the discrepancy arises because government departments report transactions and deposit TDS only… Read More »
Supreme Court’s COVID-19 Limitation Extensions Validated Lower Court ITC Denial Proceedings Beyond Normal Deadlines Supreme Court’s COVID-19 Limitation Extensions Validated Lower Court ITC Denial Proceedings Beyond Normal Deadlines Issue Whether the Department’s show cause notice and subsequent demand order for Input Tax Credit (ITC) mismatches during the fiscal year 2017-18 were barred by limitation under… Read More »
Supplier Bears Burden to Prove Water Was Supplied via Tankers and Not as Taxable Packaged Goods Issue Whether the supply of water through tankers or lorries qualifies for a complete GST exemption under Section 11, and whether the burden of proof rests on the assessee to establish that the water was delivered via bulk tankers… Read More »