Single Composite GST Assessment Order Covering Multiple Tax Periods Is Invalid and Set Aside Single Composite GST Assessment Order Covering Multiple Tax Periods Is Invalid and Set Aside Issue Whether a single composite assessment order passed under Section 73 of the CGST/APGST Act, 2017 covering multiple assessment years/periods (FY 2019-20 to 2023-24 and 2024-25) is… Read More »
Composite Assessment Order Under Section 74 Covering Multiple Financial Years Is Legally Invalid Issue Whether a single composite assessment order passed under Section 74 of the CGST/APGST Act covering multiple tax periods/assessment years (FY 2021–22 to FY 2024–25) is legally sustainable. Facts Assessee Registration: The petitioner is a registered firm under the Goods and Services… Read More »
Demand Order Quashed as Non-Consideration of Reply and Denial of Personal Hearing Violate Natural Justice Demand Order Quashed as Non-Consideration of Reply and Denial of Personal Hearing Violate Natural Justice Issue Whether an assessment order passed under Section 74 without considering the assessee’s reply and without affording a mandatory personal hearing under Section 75(4) is… Read More »
GST Assessment Against Deceased Proprietor Without Personal Hearing Is Void and Non Est in Law Issue Whether an assessment order passed against a deceased sole proprietor without notice to the legal heir or mandatory personal hearing is legally valid. Whether an appellate endorsement rejecting a statutory appeal as time-barred can survive if the underlying assessment… Read More »
GST Assessment Passed Against Deceased Proprietor Without Personal Hearing Is Void Ab Initio And Non Est In Law GST Assessment Passed Against Deceased Proprietor Without Personal Hearing Is Void Ab Initio And Non Est In Law Issue Whether an assessment order passed under the CGST/APGST Act against a proprietary concern after the death of its… Read More »
Rejection of ITC for FY 2018-19 availed on 20.12.2019 is unsustainable after Section 16(5) extended timelines. Rejection of ITC for FY 2018-19 availed on 20.12.2019 is unsustainable after Section 16(5) extended timelines. Issue Whether the rejection of Input Tax Credit (ITC) for FY 2018-19 availed on 20.12.2019 as time-barred under the earlier scheme can be… Read More »
Composite SCN and Assessment Order Covering Multiple Tax Periods Under Section 73 Is Legally Unsustainable Issue Whether a single composite Show Cause Notice (SCN) in Form GST DRC-01 and a subsequent composite assessment order in Form GST DRC-07 issued under Section 73 for multiple tax periods (2021-22, 2022-23, and 2024-25) are legally sustainable. Facts Assessee… Read More »
Composite Assessment Order and SCN Covering Multiple Financial Years Under Section 73 Is Legally Unsustainable Composite Assessment Order and SCN Covering Multiple Financial Years Under Section 73 Is Legally Unsustainable Issue Whether a single composite Show Cause Notice and subsequent assessment order passed under Section 73 covering multiple tax periods (FY 2020-21, 2021-22, and 2022-23)… Read More »
Best Judgment Assessment Stands Deemed Withdrawn Upon Late Return Filing with Tax, Interest, and Late Fee Issue Whether a best judgment assessment order passed under Section 62 for non-filing of returns stands deemed withdrawn when the assessee subsequently files the return and pays the entire tax, interest, and late fee beyond the thirty-day period from… Read More »
No TDS under Section 194LA on Land Acquisition Compensation Except Under Section 46 Issue Whether compensation received for the compulsory acquisition of land under the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement (RFCTLARR) Act, 2013, is exempt from income tax and TDS under Section 194LA, and whether executing courts can… Read More »