Section 16(5) Statutory Right to Rectify Return for ITC Cannot Be Restricted by Circular’s Time Limit Issue Whether an application to rectify a GST return under Section 39 to avail Input Tax Credit (ITC) under Section 16(5) can be rejected based on a six-month time limit imposed by departmental circulars when the statute itself prescribes… Read More »
Ex Parte Mismatch Orders Set Aside for Fresh Adjudication Due to Non-Compliance with Circular 183 Ex Parte Mismatch Orders Set Aside for Fresh Adjudication Due to Non-Compliance with Circular 183 Issue Whether an ex parte adjudication order and subsequent appellate order confirming an ITC mismatch demand between Form GSTR-3B and Form GSTR-2A under Section… Read More »
Ex Parte ITC Mismatch Order Set Aside for Non-Compliance with Circular Guidelines and Natural Justice Issue Whether an ex parte adjudication order confirming an ITC mismatch demand under Section 73 is legally sustainable when passed without adhering to the mandatory verification procedures prescribed in Circular No. 183/15/2022-GST. Facts Assessee Profile: The petitioner operates a sole… Read More »
Conditioning Remand on Onerous Cost Default Clause Violates Natural Justice and Renders Appeal Illusionary Issue Whether the Tribunal can make the revival of an appeal—remanded due to natural justice violations—subject to an automatic confirmation default clause for non-payment of onerous costs. Facts Assessment Year: AY 2018-19. Ex Parte Assessment: The Assessing Officer passed an ex… Read More »
Rejection of Appeal Condoned as 19-Day Delay Due to Medical Reasons Remanded for Hearing on Merits Rejection of Appeal Condoned as 19-Day Delay Due to Medical Reasons Remanded for Hearing on Merits Issue Whether a 19-day delay in filing an appeal under Section 107 of the CGST Act, 2017 should be condoned and the matter… Read More »
Assessment Order and Demand Quashed as Denial of Opportunity Created Jurisdictional Infirmity Warranting Writ Remedy Issue Whether a writ petition under Article 226 of the Constitution of India is maintainable against an assessment order passed with fundamental procedural defects and denial of a fair opportunity of hearing, despite the availability of an alternative statutory appellate… Read More »
Tribunal Order Deleting Addition Set Aside as Finding on Delayed Retraction and Denial of Cross-Examination Was Perverse Issue Whether the Tribunal was justified in deleting an assessment addition on grounds of statement retraction and denial of cross-examination when the retraction occurred two years later as an afterthought and no request for cross-examination was ever made… Read More »
Non-Owner Cannot Seek Release of Detained Perishable Goods as Owner but Can Seek Alternate Statutory Release Non-Owner Cannot Seek Release of Detained Perishable Goods as Owner but Can Seek Alternate Statutory Release Issue Whether an appellant whose claim of ownership over detained perishable goods was disowned and rejected by tax authorities can claim release of… Read More »
GST Registration Cancellation Set Aside Subject to Filing Overdue Returns and Paying Outstanding Statutory Dues GST Registration Cancellation Set Aside Subject to Filing Overdue Returns and Paying Outstanding Statutory Dues Issue Whether a GST registration cancelled under Section 29 solely due to non-filing of returns for six consecutive months can be restored if the taxpayer… Read More »
Ex-parte GST order set aside as uploading notices under Additional Notices tab caused lack of notice. Ex-parte GST order set aside as uploading notices under Additional Notices tab caused lack of notice. Issue Whether an ex-parte assessment order and subsequent appellate order are legally sustainable when pre-show cause notices, show cause notices, and orders were… Read More »