Sealing premises post-completion of search and seizure is illegal under Section 67(4) of GST Act Issue Whether the tax authorities possess statutory power under Section 67(4) of the Central/Assam Goods and Services Tax Act, 2017 to seal business premises and keep them under seal after search proceedings have culminated in the seizure of documents and… Read More »
Denial of ITC for FY 2018-19 Is Unsustainable Where GST Return Was Filed Before November 30, 2021 Under Section 16(5) Denial of ITC for FY 2018-19 Is Unsustainable Where GST Return Was Filed Before November 30, 2021 Under Section 16(5) Issue Whether Input Tax Credit (ITC) for FY 2018-19 can be denied under Section 16(4)… Read More »
Summary Attachment to DRC-01 Without Duly Authenticated Show Cause Notice Invalidates Section 73 Demand Issue Whether issuing a summary of a Show Cause Notice in Form GST DRC-01 with an attached unauthenticated tax determination statement—without a formal, signed Show Cause Notice issued by the Proper Officer—validly initiates proceedings under Section 73 of the CGST Act,… Read More »
Assam GST Demand Order Set Aside as Time-Barred and Issued in Violation of Principles of Natural Justice Issue Whether a demand order passed under Section 73 of the Assam GST Act for FY 2018–19 on 30.04.2024 is time-barred in the absence of a State notification extending the limitation period under Section 168A. Whether a demand… Read More »
Consolidated GST Show-Cause Notice Covering Multiple Assessment Years Is Permissible and Cannot Be Challenged via Writ Issue Whether a consolidated show-cause notice (SCN) issued under Section 73 or Section 74 of the CGST/AGST Act covering multiple financial years is legally permissible. Whether a writ petition under Article 226 of the Constitution is maintainable at the… Read More »
GSTR-1 and GSTR-3B Mismatch Recovery Requires Mandatory DRC-01B Intimation Before Finalizing Tax Demand Issue Whether an order-in-original passed under Section 73 treating excess liability reported in GSTR-1 as an admitted, self-assessed recovery can be sustained without issuing prior intimation in Form GST DRC-01B under Rule 88C to give the taxpayer an opportunity to explain bona… Read More »
Consolidated Show Cause Notices and Orders Across Multiple Tax Years Are Legally Valid Under GST Issue Whether a Proper Officer has the statutory authority and jurisdiction under Section 73 to issue a consolidated Show Cause Notice (SCN) and pass a single consolidated Order-in-Original (OIO) covering multiple financial years (2018-19 to 2022-23). Facts Assessee Status: The… Read More »
Cancellation Notice Proposing GST Registration Termination Is Invalid If Vague And Lacking Material Particulars Issue Validity of Vague Show Cause Notice for GST Cancellation: Whether a show cause notice proposing cancellation of GST registration under Section 29 of the CGST/SGST Act read with Rules 21 and 22 is legally sustainable when it fails to disclose… Read More »
Input Tax Credit Cannot Be Denied To Bona Fide Purchaser For Supplier’s Failure To File GST Returns Input Tax Credit Cannot Be Denied To Bona Fide Purchaser For Supplier’s Failure To File GST Returns Issue Denial of Input Tax Credit (ITC) for Seller’s Default: Whether Input Tax Credit can be denied to a bona fide… Read More »
Misclassification of interest as tax in DRC-07 invalidates Order-in-Appeal; matter remanded for fresh hearing Issue Whether an Order-in-Appeal confirming an assessment order where interest was erroneously recorded under the head “Tax” in Form GST DRC-07 should be set aside and remanded when the misclassification prevents the assessee from filing a statutory appeal to the GSTAT… Read More »