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 »
Detained perishable goods must be released to the consignor under Section 129(1)(a) upon payment of penalty. Detained perishable goods must be released to the consignor under Section 129(1)(a) upon payment of penalty. Issue Whether detained perishable goods transported in transit can be released to the consignor under Section 129(1)(a) without requiring payment for the conveyance… Read More »
Writ petition challenging appellate order is not entertainable following operationalization of GST Appellate Tribunal. Writ petition challenging appellate order is not entertainable following operationalization of GST Appellate Tribunal. Issue Whether a writ petition challenging an appellate order passed under Section 107 of the CGST/WBGST Act should be entertained when the GST Appellate Tribunal (GSTAT) has… Read More »
Rectification order passed beyond four years without notice and DIN is invalid and barred by limitation Issue Whether a rectification order passed under section 154 read with section 143(3) beyond four years from the end of the financial year in which the original assessment order was passed is barred by limitation. Whether a section 154… Read More »
Revenue Appeals Below Monetary Limits Are Dismissed Absent Applicable Exceptions Under CBDT Circular 5/2024 Issue Whether a Revenue appeal involving a tax effect below the prescribed CBDT monetary limit can be entertained under the exception clause of Paragraph 3.1(h) of CBDT Circular No. 5/2024 when no substantial question of law arises from the Tribunal’s order.… Read More »
Writ court will not interfere to quash Section 132 criminal proceedings when trial is pending. Issue Whether a High Court exercising writ jurisdiction should entertain a petition to quash criminal proceedings initiated under Section 132 of the CGST/WBGST Act when the complaint involves disputed factual issues and trial is pending before the jurisdictional criminal court.… Read More »
Retrospective amendment under Section 16(5) validates ITC for 2018-19; remaining factual issues remanded. Retrospective amendment under Section 16(5) validates ITC for 2018-19; remaining factual issues remanded. Issue Whether the demand denying ITC for 2018-19 due to delayed filing of returns survives following the retrospective insertion of Section 16(5) of the CGST/WBGST Act, and whether related… Read More »
Adjudication orders and demand notices must be set aside if the initial show cause notice denies a personal hearing. Adjudication orders and demand notices must be set aside if the initial show cause notice denies a personal hearing. Issue Whether an adjudication order and subsequent demand notice issued under Section 73 are legally sustainable when… Read More »
GST orders issued within the limitation period remain legally valid even if served subsequently. Issue Whether an adjudication order determining tax dues under Section 73(9) becomes time-barred if it is signed within the statutory limitation period but uploaded and served on the GST portal after the expiry of the extended time limit. Whether the statutory… Read More »
Refund Adjustments Violating Prior Intimation Rules Cannot Exceed Twenty Percent Limit of Disputed Demands Issue Whether the Revenue is legally permitted to adjust subsequent years’ tax refunds against a outstanding disputed demand under Section 245 without issuing prior intimation, and whether an assessee is entitled to a full refund and interest on amounts adjusted in… Read More »