Procedural Misreporting of Credit Notes as ITC Does Not Warrant Demand Based Solely on GSTR Mismatch Issue Whether a demand under Section 73 based solely on a GSTR-3B vs. GSTR-2A mismatch is sustainable when the variance represents tax on credit notes issued for returned goods misreported as ITC rather than reduced from output tax liability.… Read More »
Ghamellas and Taslas are correctly classified under HSN 7323 as taxable household articles rather than exempt agricultural tools under HSN 8201. Issue Whether “Ghamella/Tasla” manufactured by the appellant qualifies as an exempt agricultural hand tool under HSN 8201 9000 or as a taxable household/utility article of iron or steel under HSN 7323 94 10. Whether… Read More »
Expired E-Way Bill Justifies Section 129 Penalty As Mens Rea Is Irrelevant For Transit Contraventions Issue Whether the levy of penalty under Section 129 for transporting goods with an expired e-way bill requires proof of an intention to evade tax (mens rea). Whether unverified, non-contemporaneous breakdown claims and invalid GPS logs justify the failure to… Read More »
Cryptic Show Cause Notices And Non-Speaking Ex-Parte Orders Violate Natural Justice Requiring De Novo Adjudication Issue Whether issuing cryptic Show Cause Notices (SCNs) containing no factual particulars alongside passing ex-parte, non-speaking Orders-in-Original (OIOs) violates the principles of natural justice under Section 75. Whether the First Appellate Authority has the statutory jurisdiction under Section 107 to… Read More »
Post-Interception E-Way Bill Generation Fails To Cure Initial Lapses Requiring Remand For Factual Resolution Issue Whether post-interception generation of e-way bills for onward movement can retrospectively cure the initial absence of an e-way bill during transit. Whether an assessee is entitled to claim an intra-district movement exemption when transporting iron and steel goods across districts… Read More »
Non-Generation Of E-Way Bill Requires Fresh Adjudication After Adhering To Principles Of Natural Justice Issue Whether intra-State movement of soft drinks and aerated beverages exceeding ₹50,000 between different districts attracts mandatory e-way bill generation under state notifications. Whether passing a non-speaking penalty order in Form GST MOV-09 with template placeholders within less than 24 hours… Read More »
Provisional Input Tax Credit Reversal Cannot Be Withheld For Pending Investigations Or Subsequent Unrelated Demands Issue Whether a refund claim of provisionally reversed Input Tax Credit (ITC) can be rejected or withheld by tax authorities solely on the grounds of pending investigations or a voluntary provisional reversal statement. Whether a subsequent Order-in-Original passed during ongoing… Read More »
Compensation Cess Input Tax Credit Refund Is Inadmissible Under Inverted Tax Structure Without Output Rate Inversion Issue Whether an assessee manufacturing goods that attract zero Compensation Cess on domestic outputs can claim a refund of accumulated Compensation Cess Input Tax Credit (ITC) paid on input raw materials (coal) under the inverted duty structure scheme of… Read More »
Refund Rejection Without Mandatory Notice Form RFD-08 And Hearing Is Void Requiring Procedural Remand Issue Whether the rejection (partial or full) of a GST refund application without issuing a notice in Form GST RFD-08 and without granting a personal hearing violates mandatory statutory procedure and principles of natural justice. Whether a post-decisional hearing at the… Read More »
GSTR-2A Non-Reflectance And Omitted Credit Notes Do Not Automatically Create GST Output Tax Liability Issue Whether Input Tax Credit (ITC) can be disallowed under Section 16 prior to the insertion of clause (aa) solely due to non-reflection of invoices in Form GSTR-2A, where supporting bills of entry and sub-invoices are duly verified. Whether Section 35(6)… Read More »