Purchase Tax and Penalty Upheld on Unregistered Dealer Purchases Used in Works Contracts Issue Whether purchase tax under Section 7-A of the TNGST Act and Section 12 of the TNVAT Act is leviable on materials (sand, gravel, jelly) purchased from unregistered dealers and used in the execution of works contracts. Whether Section 3-B of the… Read More »
SEZ unit exporting services on IGST payment is eligible for tax refund utilizing ISD-distributed ITC. SEZ unit exporting services on IGST payment is eligible for tax refund utilizing ISD-distributed ITC. Issue Whether an SEZ unit exporting services after paying integrated tax by utilizing Input Tax Credit (ITC) distributed by an Input Service Distributor (ISD) is… Read More »
Writ challenging Section 148 notice based on GST order dismissed as reassessment must follow Income-tax Act. Writ challenging Section 148 notice based on GST order dismissed as reassessment must follow Income-tax Act. Issue Whether a notice issued under Section 148 based on an order passed by a Proper Officer under GST legislation can be interfered… Read More »
GST Amnesty Application Time Limit Mandatory, Ex Parte Order Remanded for Fresh Reconsideration Issue Whether the time limit prescribed under Rule 164 for filing an application seeking waiver of interest and penalty under Section 128A is mandatory or directory, and whether an ex parte tax demand order can be set aside to grant an assessee… Read More »
GST Registration Cancelled Order Set Aside and Restored Subject to Statutory Compliance Conditions GST Registration Cancelled Order Set Aside and Restored Subject to Statutory Compliance Conditions Issue Whether a cancelled GST registration can be set aside and restored upon the assessee fulfilling statutory conditions and compliance requirements. Facts The petitioner was a registered person under… Read More »
Attached Immovable Property Sale Barred By Limitation As Pre-2019 Three-Year Rule 68B Time Limit Applied Issue Whether the sale of the petitioner’s attached immovable property was barred by limitation under Rule 68B of the Second Schedule to the Income-tax Act, 1961, when the original three-year limitation period expired before the 2019 amendment extending the limit… Read More »
Rejection of ITC for belated returns is unsustainable following the statutory amendment extending time limits. Issue Whether the rejection of Input Tax Credit (ITC) on the ground of belated filing of returns under Section 16(4) is sustainable after the statutory incorporation of Section 16(5) refixing the timelines for returns and ITC claims. Facts Nature of… Read More »
Reassessment proceedings initiated after April 1, 2021 for AY 2015-16 are barred by limitation. Reassessment proceedings initiated after April 1, 2021 for AY 2015-16 are barred by limitation. Issue Whether reassessment proceedings initiated after April 1, 2021, for Assessment Year 2015-16—including notices issued under Section 148 and Section 148A(b) along with the consequential order—are barred… Read More »
Commercial Auction Winner Collecting Market Fees Cannot Claim Municipal GST Exemption or Unconditional Pandemic Waiver Commercial Auction Winner Collecting Market Fees Cannot Claim Municipal GST Exemption or Unconditional Pandemic Waiver Issue Whether a private contractor who acquires the right to collect weekly market fees via public auction from a Town Panchayat can claim GST exemption… Read More »
Penalty Recovered from Employee for Stock Shortage Does Not Constitute Supply Subject to GST Penalty Recovered from Employee for Stock Shortage Does Not Constitute Supply Subject to GST Issue Whether a penalty recovered by an employer from an employee for stock shortages at a retail outlet constitutes a “supply” under Section 7 read with Paragraph… Read More »