Airline Entitled to GST Refund on Cancelled Tickets via RFD-01 When Adjustment via GSTR-3B Is Impossible Issue Whether an airline company is entitled to a direct GST refund under “Excess Payment of Tax” (FORM GST RFD-01) for GST returned to B2C passengers on tickets cancelled due to COVID-19, where credit notes could not be adjusted… Read More »
Section 129 Penalty Order Passed After 28 Days Void Ab Initio for Violating Mandatory Seven-Day Limitation Issue Whether a penalty order passed under Section 129(3) of the CGST/KSGST Act after a delay of 28 days from the date of service of notice—exceeding the prescribed seven-day statutory limitation period—is void ab initio and legally unsustainable. Facts… Read More »
Detention Order Passed After Seven Days Under Section 129(3) Is Illegal and Void Issue Whether a detention order passed under Section 129(3) of the CGST/KGST Act after a delay of 230 days from the service of notice—instead of within the statutory limit of seven days—is illegal and without jurisdiction. Facts Movement of Goods: On 30-07-2020,… Read More »