Demand Order Void As SCN Service Solely On Portal Post Registration Cancellation Violates Natural Justice Issue Whether uploading a Show Cause Notice (SCN) under Section 73 solely on the GST portal constitutes valid service under Section 169 when the taxpayer’s registration has already been cancelled and no business operations are ongoing. Facts Registration Cancellation: The… Read More »
SCN under Section 74 lacking specific allegations of fraud, wilful misstatement, or suppression is legally unsustainable and liable to be quashed. Issue Whether a Show Cause Notice (SCN) issued under Section 74 is legally valid when it fails to disclose the foundational jurisdictional ingredients of fraud, wilful misstatement, or suppression of facts with intent to… Read More »
Assessment Order Demand Exceeding Show Cause Notice Amount Set Aside Under Section 75(7) Assessment Order Demand Exceeding Show Cause Notice Amount Set Aside Under Section 75(7) Issue Whether a tax demand order raising tax, interest, and penalty amounting to ₹24,40,363.10 can be sustained under Section 75(7) of the CGST Act, 2017 when the underlying Show… Read More »
Peak Credit Method Is Applicable to Book Entries Outside Regular Accounts for Estimating Undisclosed Income Issue Whether the peak credit method can be applied to estimate undisclosed income from unrecorded book entries, rather than summing all credit entries without accounting for debits. Facts The case pertains to Assessment Year 2022–23 under the Income-tax Act, 1961.… Read More »
Arrest for GST ITC Fraud Valid When Supported by Recorded Reasons and Special Act Compliance Arrest for GST ITC Fraud Valid When Supported by Recorded Reasons and Special Act Compliance Issue Whether an arrest under Section 69 read with Section 132 of the CGST Act for an offense carrying a maximum punishment of five years… Read More »
Ex Parte Dismissal Without Valid Hearing Notice Violates Principles of Natural Justice and Warrants Remand Ex Parte Dismissal Without Valid Hearing Notice Violates Principles of Natural Justice and Warrants Remand Issue Whether the Tribunal could validly dispose of an appeal ex parte on a date not notified by a judicial order or uploaded cause list… Read More »
Filing Objections Only With Assessing Officer Invalidates DRP Claims and Mandates Statutory Appeal Under Section 246A Issue Whether the failure to file draft assessment order objections simultaneously with both the Dispute Resolution Panel (DRP) and the Assessing Officer under Section 144C(2)(b) permits the Assessing Officer to finalize assessment under Section 144C(3), and whether a writ… Read More »
Accused entitled to bail in GST evasion case where investigation is complete and trial pending. Issue Whether an accused proprietor charged with GST evasion under Section 132 of the CGST/UPGST Act, 2017 is entitled to grant of bail when investigation is completed, the offences are compoundable, and trial is unlikely to conclude soon. Facts Nature… Read More »
Portal-only service of show cause notice is inadequate after GST registration cancellation. Issue Whether uploading a show cause notice exclusively on the GST portal constitutes valid service under Section 169 of the Central/Uttar Pradesh Goods and Services Tax Act, 2017 when the taxpayer’s GST registration has already been cancelled and no business operations are ongoing.… Read More »
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 »