State Is Duty-Bound to Reimburse Differential GST Paid by Works Contractor Following Tax Transition State Is Duty-Bound to Reimburse Differential GST Paid by Works Contractor Following Tax Transition Issue Whether a works contractor who executed a government contract during the transition from the VAT regime to the GST regime and paid the differential GST is… Read More »
Government Is Bound to Reimburse Contractors for Differential GST Burden on Pre-GST Works Contracts Issue Whether a government contractor executing a pre-GST works contract is entitled to reimbursement from the State for the additional tax burden arising from the transition from VAT to GST after July 1, 2017. Facts Pre-GST Contract Execution: The petitioner, a… Read More »
Orders Issued Electronically Without Initial DIN Are Valid If Subsequently Communicated With Correct DIN Issue Whether DRP directions and revisional orders under Section 263 initially communicated electronically without a Document Identification Number (DIN)—or containing a minor typographical error in the manually written DIN—are invalid under CBDT Circular No. 19/2019, when DINs were later generated and… Read More »
Government contractors are entitled to GST liability adjustments and supplementary agreements per established guidelines. Government contractors are entitled to GST liability adjustments and supplementary agreements per established guidelines. Issue Whether government contractors executing pre-GST works are entitled to reimbursement/adjustment of additional GST liability through supplementary agreements and guidelines laid down in co-ordinate bench precedents. Facts… Read More »
Writ court cannot override statutory GST provisions to allow revised returns or waive interest and penalty. Writ court cannot override statutory GST provisions to allow revised returns or waive interest and penalty. Issue Whether a writ court can issue directions permitting a contractor to file revised GST returns, waiving statutory interest and penalties, or relaxing… Read More »
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 »