E-Commerce Platform Operator Not Collecting Payment Is Not Liable for TCS or Section 74 SCN Issue Whether an e-commerce platform operator is liable to collect Tax Collected at Source (TCS) under Section 52 of the CGST/KGST Act when consideration for supplies is collected directly by an independent service provider rather than the platform operator. Whether… Read More »
Failure to decide reopening objections by speaking order invalidates reassessment but warrants remand, not quashing. Issue Whether the Assessing Officer’s failure to dispose of the assessee’s objections against a Section 148 reopening notice by a separate speaking order before completing the reassessment renders the entire reassessment proceeding a complete nullity liable to be quashed, or… Read More »
Works Contractor Entitled To Tax Reimbursement For Work Executed Pre-GST But Billed Under GST Regime Issue Whether a works contractor is entitled to tax reimbursement or adjustment for pre-GST executed work billed under the GST regime in accordance with transitional guidelines. Facts Assessment Period: The dispute pertains to Financial Year 2017–18 involving transitional works contracts.… Read More »
High Court Condones 163-Day Delay In Filing GST Appeal To Permit Substantive Adjudication On Merits Issue Whether an inordinate delay of 163 days in filing a statutory GST appeal under Section 107—which exceeds the one-month condonable window—can be condoned in exercise of writ jurisdiction to allow deciding the substantive challenge on merits. Facts Order-in-Original: An… Read More »
Section 271DA Penalty Initiates On Joint Commissioner Notice and Must Begin Within Six Months Issue Whether penalty proceedings under Section 271DA are initiated upon the Assessing Officer’s proposal or upon the Joint Commissioner issuing a notice under Section 274. Whether there is a time limit for the Joint Commissioner to initiate Section 271DA penalty proceedings… Read More »
Pre-deposit for filing GST appeal can be validly discharged using transitioned Electronic Credit Ledger balance. Issue Whether a mandatory pre-deposit for filing a GST appeal under Section 107/112 can be validly discharged by debiting the Electronic Credit Ledger containing transitioned CENVAT credit, despite CBIC instructions prescribing cash payment. Facts Assessee Business: The petitioner, a proprietorship… Read More »
Reassessment Notices Issued Solely on M.B. Shah Commission Report Quashed Following High Court Precedent Reassessment Notices Issued Solely on M.B. Shah Commission Report Quashed Following High Court Precedent Issue Whether reassessment notices issued under Section 148 based solely on the recommendations and findings of the Justice M.B. Shah Enquiry Commission Report on illegal mining are… Read More »
Government Contractors Are Entitled to Reimbursement of Additional Differential GST Arising From Tax Regime Change Government Contractors Are Entitled to Reimbursement of Additional Differential GST Arising From Tax Regime Change Issue Whether a government civil contractor who paid additional differential GST arising from the transition from VAT to GST on an ongoing works contract is… Read More »
Contractual Dispute Over Differential GST Tax Deduction Must Be Resolved via Invoked Arbitration, Not Writ Jurisdiction Issue Whether a writ petition under Article 226 of the Constitution is maintainable to challenge a municipal authority’s withholding of differential tax following the transition to the GST regime when the underlying contract contains an arbitration clause that the… Read More »
Bank Attachment Issued Without Prior Hearing Held Prima Facie Unsustainable and Kept in Abeyance Issue Whether a bank attachment notice issued under Section 79 to recover tax demands without providing a prior opportunity of hearing to the assessee is legally sustainable. Facts The bank account of the assessee was attached by the tax authority through… Read More »