Composite GST demand notices clubbing multiple financial years are illegal as they violate limitation periods. Issue Whether the tax authority can legally issue a composite Show Cause Notice (SCN) and a single Order-in-Original (OIO) by clubbing multiple distinct financial years (2018-19 to 2023-24) under Section 74, or if each financial year must be treated as… Read More »
Reassessment order must be quashed if the Assessing Officer fails to consider the assessee’s replies Reassessment order must be quashed if the Assessing Officer fails to consider the assessee’s replies Issue Whether an order passed under Section 148A(3) and a consequential reassessment notice under Section 148 are legally sustainable if the Assessing Officer fails to… Read More »
Assessment order quashed and remanded due to denial of mandatory personal hearing despite alternative remedy. Issue Whether a writ petition under Article 226 of the Constitution is maintainable against an assessment order despite the availability of an alternative statutory appellate remedy, and whether the order is legally sustainable if passed in violation of mandatory personal… Read More »
Accountant’s Failure to Inform Assessee Constitutes Sufficient Cause to Condone Appeal Delay and Quash Dismissal Accountant’s Failure to Inform Assessee Constitutes Sufficient Cause to Condone Appeal Delay and Quash Dismissal Issue Whether an appeal dismissed solely on the grounds of limitation should be condoned when the adjudication order was served only to the consultant/accountant who… Read More »
Assessment order violating natural justice is maintainable under writ jurisdiction and liable to be quashed. Issue Whether a writ petition under Article 226 of the Constitution of India is maintainable against a high-demand assessment order passed in violation of the principles of natural justice and mandatory statutory procedures, despite the availability of an alternative statutory… Read More »
Exemption withdrawal under Section 154 without prior statutory notice violates natural justice and is invalid. Issue Whether a rectification order passed under Section 154 that withdraws a trust’s tax exemption and converts a granted refund into a tax demand is legally valid if it is issued without the mandatory prior notice and opportunity of being… Read More »
Writ Court Refuses to Interfere at Show Cause Stage Regarding Fake Invoice ITC Fraud Issue Whether a writ petition under Article 226 of the Constitution of India is maintainable to quash a Show Cause Notice issued under the CGST Act on the grounds of lack of jurisdiction and abuse of process, when the statutory adjudication… Read More »
Adjusting substantial tax refunds against a disputed demand without a prior Section 245 intimation is unlawful when the taxpayer has already deposited the mandatory 20% amount. Adjusting substantial tax refunds against a disputed demand without a prior Section 245 intimation is unlawful when the taxpayer has already deposited the mandatory 20% amount. Issue Whether the… Read More »
Negligible seven-day delay in filing a loss return is condonable under Section 119(2)(b) to allow the carry forward of losses. Negligible seven-day delay in filing a loss return is condonable under Section 119(2)(b) to allow the carry forward of losses. Issue Whether the tax authorities are justified in rigidly rejecting an application under Section 119(2)(b)… Read More »
Reassessment Initiated Beyond Three Years Without Tangible Material Indicating Escapement of Fifty Lakhs or More Is Void Issue Whether a reassessment notice issued under Section 148 for the Assessment Year 2015-16 is legally sustainable if it is issued beyond the standard three-year limitation period from the end of the relevant assessment year without any material… Read More »