State Entities Are Bound to Reimburse Contractors for Differential GST Burden Arising from GST Transition State Entities Are Bound to Reimburse Contractors for Differential GST Burden Arising from GST Transition Issue Whether contractors who executed public works contracts during the transition from the VAT regime to the GST regime are entitled to reimbursement from the… Read More »
SCN and Proceedings Based on Omitted and Struck-Down Rule 96(10) Are Unsustainable and Quashed Issue Whether a Show Cause Notice proposing to deny or recover IGST refunds under Rule 96(10) of the CGST Rules, 2017 remains legally sustainable after Rule 96(10) has been declared ultra vires and subsequently omitted by Notification No. 20/2024–Central Tax. Facts… Read More »
No TDS Can Be Deducted From Compulsory Land Acquisition Compensation and Withheld Amount Must Be Released No TDS Can Be Deducted From Compulsory Land Acquisition Compensation and Withheld Amount Must Be Released Issue Whether compensation awarded for compulsory acquisition of land is subject to Tax Deducted at Source (TDS) under Section 194LA of the Income-tax… Read More »
Writ Jurisdiction Condones Appeal Delay and Quashes Garnishee Order Where Order Was Misplaced on Portal Issue Whether delay in filing a statutory appeal under Section 107 of the CGST/KGST Act can be condoned under extraordinary writ jurisdiction when an order-in-original is wrongly uploaded under the “Additional Notices and Orders” tab rather than the regular portal… Read More »
Recovery notices against distinct private limited company and unexamined post-death proceedings against legal heirs were quashed. Issue Whether Form GST DRC-13 recovery notices can be issued to attach the bank account of a distinct Private Limited Company for unpaid GST dues of a deceased individual’s proprietary concern under Section 79. Whether GST adjudication orders passed… Read More »
An adjudication order passed under Section 73 by the same officer who conducted the Section 65 audit violates natural justice and is invalid. Issue Whether an adjudication order passed under Section 73(9) by the same GST officer who conducted the audit under Section 65 and issued the Show Cause Notice under Section 73(1) is legally… Read More »
Anticipatory Bail Granted in Fake ITC Evasion Case Due to Cooperation, Valid Registration, and Lack of Proof of Collusion Anticipatory Bail Granted in Fake ITC Evasion Case Due to Cooperation, Valid Registration, and Lack of Proof of Collusion Issue Whether anticipatory bail should be granted under Section 69 read with Section 132 of the CGST… Read More »
GST Deduction on Compulsory Acquisition Compensation Is Ultra Vires as Expropriation Is Not Supply Issue Whether GST can be deducted under Section 9 of the CGST/KGST Act, 2017 from compensation awarded for compulsory acquisition of land along with attached structures for highway expansion. Facts Petitioner’s immovable property was compulsorily acquired by the Union for highway… Read More »
State is obligated to reimburse differential GST burden incurred by government contractor post-regime change. Issue Whether a government contractor who incurred and paid additional GST liability due to the transition from the VAT regime to the GST regime during an ongoing contract is entitled to reimbursement of the differential tax amount from the State. Facts… Read More »
Ex Parte Assessment Order Remanded for Re-adjudication After Setting Aside Demand for Exemption Support Documents Ex Parte Assessment Order Remanded for Re-adjudication After Setting Aside Demand for Exemption Support Documents Issue Whether an ex parte adjudication order passed under Section 73(9) demanding tax on exempted turnover is liable to be set aside and remanded when… Read More »