Serving Only a Summary SCN Without a Detailed Section 73 Notice Invalidates the Subsequent Assessment Order Serving Only a Summary SCN Without a Detailed Section 73 Notice Invalidates the Subsequent Assessment Order Issue Whether an assessment order passed under Section 73 of the CGST/CGGST Act is legally valid when the Revenue serves only a summary… Read More »
Section 74 SCN Lacking Foundational Facts and Specific Reasons Is Invalid and Liable to Be Quashed Issue Whether a show cause notice issued under Section 74 alleging fraudulent Input Tax Credit (ITC) availment without actual supply is legally sustainable when it merely tabulates tax amounts and reproduces statutory terms without disclosing foundational facts or supporting… Read More »
GST Registration Cancellation Quashed as SCN Omitting Personal Hearing Date and Time Violates Natural Justice Issue Whether a GST registration cancellation order and underlying show-cause notice are legally sustainable when the notice fails to specify the date and time for a personal hearing as required under Form GST REG-17 and Rule 22. Facts Initiation of… Read More »
Interest Under Section 244A Is Payable on Self-Assessment Tax Refunds From Date of Payment Issue Whether assessees are entitled to interest under Section 244A on refund of self-assessment tax from the date of payment of tax till 01.06.2016, when interest for the subsequent period (01.06.2016 to 30.07.2018) was already paid post the Finance Act, 2016… Read More »
Unreasonable Post-Bid Offer Cannot Remedy Disqualified Tender Bid or Reopen Legal Tender Process Unreasonable Post-Bid Offer Cannot Remedy Disqualified Tender Bid or Reopen Legal Tender Process Issue Whether an unsuccessful bidder in a public tender can challenge the award of contract under Article 226 of the Constitution by making a post-rejection reduced bid, alleging delay,… Read More »
PIL seeking investigation into private tax evasion lacks genuine public interest and locus standi. PIL seeking investigation into private tax evasion lacks genuine public interest and locus standi. Issue Whether a Public Interest Litigation (PIL) filed by a private individual seeking tax investigation and enforcement action against third-party entities is maintainable under Section 132 when… Read More »
Addition of Entire Unaccounted Stock Sales Upheld; Penalty Under Section 271(1)(c) Sustained as GP Rate Inapplicable Addition of Entire Unaccounted Stock Sales Upheld; Penalty Under Section 271(1)(c) Sustained as GP Rate Inapplicable Issue Whether the addition of the entire value of unaccounted sales (uncovered during an Excise survey) was justified when raw material costs were… Read More »
Higher Secondary School Lacking Section 12A Registration Cannot Claim Municipal Property Tax Exemption Issue Whether a higher secondary school can claim exemption from municipal property tax under Section 136 of the Chhattisgarh Municipal Corporation Act, 1961, by relying on a Section 12A registration certificate belonging to a separate legal entity or institution. Facts Property Tax… Read More »
Anticipatory Bail Granted to Scrap Trader Accused of Fraudulent ITC Availment Subject to Standard Conditions Issue Whether an applicant apprehending arrest under Section 132 for alleged fraudulent availment of Input Tax Credit (ITC) without actual supply of goods is entitled to anticipatory bail when investigation is ongoing and the applicant cites medical reasons for initial… Read More »
Section 74 SCN Lacking Specific Reasons and Relied-Upon Documents Is Invalid; Consequential Recovery Quashed Issue Whether a Show Cause Notice issued under Section 74(1) that merely reproduces the statutory text without stating specific reasons or providing relied-upon documents is legally valid, and whether consequential recovery orders and bank account attachments can be sustained. Facts A… Read More »