Order Violating Interim Stay Set Aside and Remanded for Reconsideration to Ensure Fair Hearing Issue Whether an order rejecting a tax pre-deposit waiver is sustainable when passed on insufficient notice and followed by an illegal tax recovery executed by the revenue authorities in direct violation of an active High Court interim stay. Facts The petitioner-assessee… Read More »
Court condones delay to allow appeal on disputed reverse charge tax liability and SCN quantification discrepancies. Issue Whether a small security services provider should be allowed to file a late statutory appeal under Section 107 of the CGST Act when they missed the deadline due to lack of professional advice and the assessment orders involve… Read More »
Transit Anticipatory Bail Granted For Ten Days to Seek Regular Relief in GST Evasion Case Issue Whether the petitioners are entitled to limited transit anticipatory bail under Section 438 of the Code of Criminal Procedure (or corresponding statutory provisions) to protect them from arrest while traveling to approach the jurisdictional forum in Chennai, following large-scale… Read More »
Provisional bank account attachment automatically lapses after one year and cannot be freshly extended. Issue Whether a provisional bank account attachment order issued under Section 83 of the CGST/KGST Act can legally subsist or be freshly extended on the same cause of action beyond the mandatory statutory period of one year. Facts A provisional attachment… Read More »
Export service tax demands cannot be sustained without examining transaction nature and LUT submissions. Issue Whether a tax demand can be summarily confirmed against an exporter under Section 73 solely for the non-furnishing of a Letter of Undertaking (LUT), without the adjudicating authority examining the core nature of the transactions as exports or reviewing the… Read More »
Writ jurisdiction cannot be invoked when an alternative statutory appeal remedy exists for registration cancellation. Issue Whether a writ petition under Article 226 of the Constitution can be entertained to challenge the suspension and cancellation of a GST registration arising from a marital property dispute, when an alternative and efficacious statutory appeal remedy is available… Read More »
Delayed GST appeal allowed on merits by condoning delay following precedent established in identical case. Issue Whether the Appellate Authority was justified in rejecting the petitioner’s statutory appeal under Section 107 of the CGST/KGST Act solely on the ground of limitation (delay), or if the delay should be condoned to allow a decision on merits… Read More »
State Instrumentalities Must Reimburse Differential GST to Contractors For Pre-Existing Works Contracts Under Execution Issue Whether a government contractor who incurred and paid an additional tax burden due to the transition from the VAT regime to the GST regime during a running works contract has a legal right to seek reimbursement of the differential tax… Read More »
Pre-GST Contract Tax Reimbursement Overruled and Remanded Due to Lack of Verification and Computation Issue Whether a contractor is entitled to the reimbursement of incremental GST under a pre-GST contract clause without providing verified tax returns, challans, or documents evidencing actual payment, and whether such quantified tax disputes are suitable for adjudication under a writ… Read More »
Courts cannot waive statutory GST interest or penalty due to commercial disputes between contractors and employers. Courts cannot waive statutory GST interest or penalty due to commercial disputes between contractors and employers. Issue Whether a court can issue directions to tax authorities to waive statutory interest, penalties, or limitations, and allow the filing of revised… Read More »