Lesser Penalty Imposed for Technical E-Way Bill Lapse in Proven Export Case Lesser Penalty Imposed for Technical E-Way Bill Lapse in Proven Export Case Issue Whether full penalty under Section 129 of the CGST/TNGST Act and denial of export incentives are justified for transporting goods without an E-Way Bill and E-Invoice when the goods are… Read More »
Assessment Order Passed Without Granting Adequate Time to Reply Set Aside for Breach of Natural Justice Assessment Order Passed Without Granting Adequate Time to Reply Set Aside for Breach of Natural Justice Issue Whether an assessment order passed under Section 143 within five days of issuing a show-cause notice—without granting the assessee’s request for reasonable… Read More »
Officer issuing combined Section 73 order retains jurisdiction for Section 128A waiver across registrations Issue Whether a Proper Officer who issued a combined assessment order under Section 73 covering multiple state GST registrations has the statutory competence to adjudicate a Section 128A waiver application (Form GST SPL-02) for all registrations included in that order. Facts… Read More »
High Court Can Condon Delay in Return Filing Despite CBDT Circular Time Limits High Court Can Condon Delay in Return Filing Despite CBDT Circular Time Limits Issue Whether the High Court has the power to condone a delay in filing an income tax return under Section 119(2)(b) even after CBDT Circular No. 16/2024 prescribes a… Read More »
Section 263 Revision Remanded for Verification as Assessment Order Was Based on Pre-Demerger Financial Statements Issue Whether a Section 263 revision order passed to set aside an assessment based on pre-demerger financial statements is valid, and whether an assessee is legally required to file a fresh revised return based on audited post-demerger accounts following an… Read More »
Summary SCN Form DRC-01 Issued Without Detailed Notice Is Invalid and Set Aside Issue Whether a summary show-cause notice issued in Form DRC-01 is legally valid when issued without serving the underlying detailed show-cause notice under Section 73 of the CGST/TNGST Act. Facts The petitioner, a registered taxpayer, was issued a pre-show cause notice in… Read More »
Penalty Under Section 270A Void as Show Cause Notice Failed to Specify Misreporting Grounds Penalty Under Section 270A Void as Show Cause Notice Failed to Specify Misreporting Grounds Issue Whether a penalty order passed under Section 270A alleging “misreporting of income” is legally sustainable when the show-cause notices failed to specify the specific limb or… Read More »
Reassessment Notice Issued Under New Regime Beyond Old Limitation Period Is Void and Without Jurisdiction Reassessment Notice Issued Under New Regime Beyond Old Limitation Period Is Void and Without Jurisdiction Issue Whether a reassessment notice issued under Section 148 under the new regime (post 01.04.2021) is legally valid when the maximum time limit prescribed for… Read More »
No Separate IGST Can Be Levied on Ocean Freight in CIF Contracts as It Violates Composite Supply Scheme No Separate IGST Can Be Levied on Ocean Freight in CIF Contracts as It Violates Composite Supply Scheme Issue Whether the levy of Integrated Goods and Services Tax (IGST) under reverse charge on the importer for ocean… Read More »
Assessment Order Passed by Officer Outside Specified Table Is Prima Facie Void for Lack of Jurisdiction Issue Whether an assessment and penalty order passed pursuant to a Show Cause Notice (SCN) issued by the Directorate General of GST Intelligence (DGGI) by an officer not listed in Table 5 of Notification No. 2/2022-Central Tax is prima… Read More »