Voluntary Payment of Tax Without Objection Under Section 74 Notice Confirms Evasion and Entails Penalty and Interest Voluntary Payment of Tax Without Objection Under Section 74 Notice Confirms Evasion and Entails Penalty and Interest Issue Whether voluntary deposit of the entire tax liability via Form GST DRC-03 without objection in response to a Section 74(1)… Read More »
Detention and Penalty Under Section 129 Unjustified for Mere Expired E-Way Bill Without Intent to Evade Tax Issue Whether detention of goods and imposition of tax and penalty under Section 129(3) are sustainable solely on account of the expiry of an e-way bill during transit, where all underlying documents are genuine and no intent to… Read More »
FIR and criminal prosecution under BNS for GST evasion are impermissible when special CGST UPGST proceedings are already initiated on identical facts Issue Whether initiation and continuation of parallel criminal prosecution under Bharatiya Nyaya Sanhita, 2023 (BNS) by state authorities is permissible when proceedings under the special GST law (CGST/UPGST Act) are already initiated on… Read More »
Uploading SCN solely on GST portal after cancellation of registration is invalid service violating natural justice. Issue Whether service of a Show Cause Notice (SCN) effected solely by uploading it on the GST portal after the taxpayer’s registration has been cancelled is legally valid under Section 169 read with Sections 74 and 75 of the… Read More »
High Court Dismisses Writ Challenge Against Section 74 Adjudication Order Where Alternative Appellate Remedy Exists High Court Dismisses Writ Challenge Against Section 74 Adjudication Order Where Alternative Appellate Remedy Exists Issue Whether the High Court should exercise its extraordinary writ jurisdiction under Article 226 against a Section 74 adjudication order involving factual disputes over portal… Read More »
Parallel BNS Prosecution and Cognizance Set Aside as Special GST Statute Overrides General Penal Provisions Issue Whether parallel criminal prosecution, charge sheet, and cognizance under the general penal law (Bharatiya Nyaya Sanhita, 2023 / BNS) can continue for alleged fake Input Tax Credit (ITC) when proceedings and prosecution mechanisms under the special enactment (GST Act)… Read More »
Unlawful Arrest and Remand Set Aside Due to Non-Compliance with Mandatory BNSS Safeguards and Authorization Unlawful Arrest and Remand Set Aside Due to Non-Compliance with Mandatory BNSS Safeguards and Authorization Rules Rules Issue Whether an arrest and subsequent remand for alleged cess evasion under the Health Security National Security Cess Act, 2025 are legally sustainable… Read More »
Ex Parte GST Appellate Orders Passed During Liquidation Without Hearing Appointed Liquidator Are Void and Remanded Ex Parte GST Appellate Orders Passed During Liquidation Without Hearing Appointed Liquidator Are Void and Remanded Issue Whether ex parte appellate orders passed under Section 107 of the CGST/UPGST Act against a company in liquidation, without issuing notice or… Read More »
GST Adjudication Order Confirming Demand Beyond Show Cause Notice Amount Is Void And Remanded GST Adjudication Order Confirming Demand Beyond Show Cause Notice Amount Is Void And Remanded Issue Whether an adjudication order confirming a tax demand significantly exceeding the amount proposed in the Show Cause Notice (SCN) without issuing a notice of enhancement is… Read More »
Arbitrary GST registration cancellation by non-speaking order violates natural justice and is unsustainable in law. Issue Whether a non-speaking GST registration cancellation order issued without recording reasons or showing application of mind, along with a subsequent dismissal of statutory appeal on limitation grounds, is legally sustainable under Section 29 read with Rule 22 and Article… Read More »