Vested Right to Refund with Interest Based on ‘Give Effect’ Orders Cannot Be Denied on Technical Grounds Issue Whether the Revenue can withhold a refund and interest under Section 244A arising out of valid ‘give effect’ orders passed by appellate/competent authorities on technical grounds such as non-specification of financial years, without demonstrating any valid adjustment… Read More »
Investments and Advances Carried Over From Preceding Year Fully Disclosed in Books Cannot Be Addition Under Section 69 Issue Whether an addition made under Section 69 read with Section 115BBE of the Income-tax Act, 1961 as unexplained investments is sustainable when the investments and short-term loans/advances were already disclosed in audited books and carried forward… Read More »
High Court Condones GST Appeal Delay and Directs Hearing on Merits When Sufficient Cause Shown High Court Condones GST Appeal Delay and Directs Hearing on Merits When Sufficient Cause Shown Issue Whether the First Appellate Authority was justified in dismissing a statutory appeal under Section 107 of the CGST/WBGST Act as time-barred when the assessee… Read More »
Court Directs Adjudication of Comprehensive Representation and Restoration of GST Portal Access Upon Verification Issue Whether the Department can continuously block a registered taxpayer’s access to the GST portal for filing Form GSTR-1 during pending cancellation proceedings, or if portal access should be restored subject to filing documents and administrative adjudication. Facts The petitioner is… Read More »
High Court Condones 341-Day Revenue Delay and Admits Transfer Pricing Substantial Law Questions High Court Condones 341-Day Revenue Delay and Admits Transfer Pricing Substantial Law Questions Issue Whether a delay of 341 days in filing an appeal by the Revenue under Section 260A can be condoned under Section 5 of the Limitation Act when caused… Read More »
Ex-Parte Order Passed Without Personal Hearing And Uploaded Solely Under Additional Notices Tab Is Invalid Issue Whether an ex parte adjudication order passed under Section 73 without affording a personal hearing after receipt of reply and uploaded solely under the ‘Additional Notices and Orders’ tab on the GST portal violates principles of natural justice and… Read More »
Cancellation Of GST Registration For Bank Detail Non-Update Is A Curable Lapse Requiring Restoration Opportunity Issue Whether the cancellation of GST registration for failure to update bank account details under Rule 10A read with Rule 21(d) is a curable procedural lapse that warrants an opportunity for restoration upon compliance. Facts The petitioner initially provided details… Read More »
Reversal of Input Tax Credit Set Aside as Retrospective Relaxation Under Section 16(5) Applies Issue Whether an order demanding reversal of Input Tax Credit (ITC) due to delayed filing of GSTR-3B returns for FY 2018-19 can be sustained after the retrospective insertion of Section 16(5) under the Finance (No. 2) Act, 2024. Facts Demand &… Read More »
Adjudication Order Set Aside and Remanded for Uploading Notice Under Wrong GST Tab Without Intimation Adjudication Order Set Aside and Remanded for Uploading Notice Under Wrong GST Tab Without Intimation Issue Whether an adjudication order confirming tax, interest, and penalty demands is legally sustainable when the preceding Show Cause Notice (SCN) was uploaded under the… Read More »
Delay Condoned for GST Appeal as Pre-Deposit Made and Medical Illness Established Sufficient Cause Delay Condoned for GST Appeal as Pre-Deposit Made and Medical Illness Established Sufficient Cause Issue Whether the First Appellate Authority was justified in dismissing a statutory appeal under Section 107 of the CGST/WBGST Act solely on the ground of limitation, despite… Read More »