Bail Granted To Director In Online Gaming GST Evasion Case As Investigation Was Completed Issue Whether pre-trial bail under Section 132 read with Section 69 should be granted to a director in an alleged Rs 28.61 crore GST evasion case where investigation is complete, the complaint is filed, and no risk of tampering or absconding… Read More »
Failure to File Written Reply Cannot Extinguish Mandatory Right to Personal Hearing Under GST Section 75(4) Failure to File Written Reply Cannot Extinguish Mandatory Right to Personal Hearing Under GST Section 75(4) Issue Whether an adverse adjudication order passed under Section 74 without granting a personal hearing—and by marking “NA” under the hearing details column… Read More »
Rejection of GST refund order set aside and remanded as portal’s single-reply limit violated principles of natural justice. Rejection of GST refund order set aside and remanded as portal’s single-reply limit violated principles of natural justice. Issue Whether the rejection of a GST refund application without allowing a supplementary reply—due to the GSTN Common Portal’s… Read More »
Reassessment notice issued to a deceased person is void ab initio and legally unsustainable. Reassessment notice issued to a deceased person is void ab initio and legally unsustainable. Issue Whether a reassessment notice issued under Section 148 in the name of a deceased assessee is void ab initio, and whether such a jurisdictional defect can… Read More »
Section 292A Expressly Bars Granting Probation To Adult Offenders Convicted Under Income Tax Act Issue Bar on Probation under Income Tax Act: Whether a trial court can release an adult offender convicted under Section 277 on probation under the Probation of Offenders Act, 1958 or Section 360 of Cr.P.C., given the express statutory bar in… Read More »
Demand orders based solely on portal notices after GST registration cancellation are legally invalid. Demand orders based solely on portal notices after GST registration cancellation are legally invalid. Issue Whether the service of a show cause notice by merely uploading it onto the common GST portal is legally valid and sufficient if the assessee’s registration… Read More »
Prosecution under general penal law for past tax delays is unsustainable given special GST codes. Issue Whether the revenue or police authorities can legally invoke general penal provisions under Section 316(5) of the Bharatiya Nyaya Sanhita (BNS), 2023 for the delayed deposit of tax when the GST Act provides a complete, self-contained special code for… Read More »
Issuance of Pre-SCN Form DRC-01A is Mandatory to Preserve Taxpayer’s Right to Pay Reduced Penalty Issue Whether the issuance of a pre-show cause notice (pre-SCN) intimation in Form GST DRC-01A under Rule 142(1A) is mandatory or merely directory, and whether the failure to issue it deprives a taxpayer of their statutory right to settle a… Read More »
ITC Blocking Order Lacking Written Reasons to Believe Is Jurisdictionally Deficient and Void Issue Whether an order blocking Input Tax Credit under Rule 86A is legally sustainable when the authority fails to record its written ‘reasons to believe’ within the order itself, attempting instead to justify the action through subsequent written instructions and survey reports.… Read More »
Writ petitions must be redirected to the newly operational GST Appellate Tribunal for statutory adjudication. Writ petitions must be redirected to the newly operational GST Appellate Tribunal for statutory adjudication. Issue Whether the High Court should continue to entertain a writ petition on merits or relegate the petitioner to the statutory remedy of filing an… Read More »