Failure to Issue Section 129 Notice Within Mandatory Seven Days Invalidates Penalty and Detention Proceedings Issue Whether the seven-day timeline prescribed under Section 129(3) of the CGST/JKGST Act for issuing a notice post-detention of goods and conveyance is mandatory, and whether a delay of even one day in issuing the notice invalidates the penalty order.… Read More »
Demand for GST on Rentals Prior to 8th July 2017 Quashed as Untenable in Law Issue Whether GST can be legally levied or collected on land rentals for the pre-GST period prior to 8th July 2017. Facts Taxi Stand Operation: The petitioner, a taxi union, operated the Sumo Taxi Stand on land belonging to the… Read More »
Rule 86A ITC Blocking Without Recorded Reasons or Hearing Violates Natural Justice and Is Legally Unsustainable Issue Whether the action of tax authorities in blocking the Electronic Credit Ledger under Rule 86A without recording written reasons and without affording a prior opportunity of hearing violates the principles of natural justice and is legally sustainable. Facts… Read More »
High Court Exercises Writ Power to Condone One-Day Delay in GST Appeal Caused by Bereavement High Court Exercises Writ Power to Condone One-Day Delay in GST Appeal Caused by Bereavement Issue Whether the High Court, under Article 226 of the Constitution, can condone a one-day delay beyond the statutory condonable period under Section 107 of… Read More »
Penalty order under Section 129(3) passed beyond mandatory seven-day period is void and quashed. Penalty order under Section 129(3) passed beyond mandatory seven-day period is void and quashed. Issue Whether the seven-day time limit prescribed under Section 129(3) of the CGST/JKGST Act, 2017 for passing an order after the service of notice is mandatory, thereby… Read More »
Appellate authorities cannot admit additional financial evidence without recorded reasons and granting the Assessing Officer a rebuttal opportunity. Issue Whether the Commissioner (Appeals) [CIT(A)] is legally justified in reducing a Section 40(a)(ia) disallowance based on new documents produced by the assessee at the appellate stage, without passing a speaking order under Rule 46A or providing… Read More »