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 »
Courts retain inherent jurisdiction to waive the mandatory ten percent pre-deposit for filing GST appeals. Issue Whether the court holds the inherent jurisdiction under Article 226 to waive the statutory mandate of a 10% pre-deposit for entertaining a first appeal under Section 107 of the GST Act in appropriate cases. Facts The tax department issued… Read More »
Revenue must immediately restore a cancelled GST registration if the appellate authority orders restoration. Issue Whether the tax department can legally refuse to comply with an appellate order directing the restoration of a cancelled GST registration on the grounds that a further appeal is pending and a subsequent physical survey showed no ongoing business. Facts… Read More »
Audited books showing sufficient cash-in-hand invalidate Section 68 additions for demonetization bank deposits. Issue Whether the Assessing Officer can legally reject a taxpayer’s explanation and make an addition under Section 68 for cash deposited during the demonetization period, when the taxpayer establishes that the deposits originated from cash-in-hand recorded in its regularly maintained, unblemished, and… Read More »
Arrest and Remand Declared Illegal Due to Lack of Transit Remand and Breach of Mandatory Arrest Memo Safeguards Issue Whether the arrest and subsequent detention of an individual under Section 69 of the GST Act are legally valid if they are arrested in one state (Uttarakhand) and produced before a Magistrate in another state (Uttar… Read More »