Proceedings For Transitional Credits Availed Under Erstwhile Haryana VAT Cannot Be Initiated Under GST Sections 73 and 74 Issue Whether tax authorities possess jurisdiction under Sections 73 and 74 of the Central Goods and Services Tax (CGST) Act, Punjab GST Act, and Haryana GST Act to initiate proceedings or adjudicate disputes regarding input tax credits… Read More »
Exemption under Section 54/54F is denied when a new residential property is purchased in the wife’s name. Issue Whether an assessee who sells a residential house can claim capital gains exemption under Section 54 or Section 54F of the Income-tax Act, 1961 (corresponding to Sections 82 and 86 of the Income-tax Act, 2025) when the… Read More »
Show Cause Notice Proposing Retrospective GST Cancellation Set Aside for Violating Natural Justice Principles Issue Whether a Show Cause Notice (Form GST REG-17) proposing retrospective cancellation of GST registration without providing underlying verification reports, supplier details, or documentary evidence violates principles of natural justice and is legally sustainable under Section 29 read with Rule 22.… Read More »
Issuance of Section 148 Notice by Local AO Lacks Jurisdiction in View of CBDT Notification Mandating NFAC Issue Whether a notice issued under section 148 of the Income-tax Act, 1961 by a local Assessing Officer (AO) is legally sustainable when exclusive power to issue such notices was conferred upon the National Faceless Assessment Centre (NFAC)… Read More »
Portal-Only Service Without Response Does Not Constitute Valid Service and Resets Appeal Limitation Timelines Portal-Only Service Without Response Does Not Constitute Valid Service and Resets Appeal Limitation Timelines Issue Whether uploading a Show Cause Notice (SCN) or adjudication order solely on the GST common portal without acknowledgment or reply constitutes valid service under Section 169,… Read More »
Written Communication Of Factual Basis Validates Arrest Under Section 69 Despite Minor Record Discrepancies Written Communication Of Factual Basis Validates Arrest Under Section 69 Despite Minor Record Discrepancies Issue Whether an arrest made under Section 69 of the CGST Act is vitiated due to alleged non-communication of written grounds, minor timing contradictions in records, and… Read More »
Portal-only upload of SCN does not constitute valid service unless acknowledged or replied to. Issue Whether uploading a Show Cause Notice (SCN) or order solely under the “View Additional Notices and Orders” tab on the GST portal constitutes valid and sufficient service under Section 169 of the CGST Act without additional communication or acknowledgment. Facts… Read More »
Retrospective GST Registration Cancellation Order Lacking Prior SCN Proposal Is Invalid and Quashed Issue Whether a GST registration cancellation order passed with retrospective effect is legally sustainable when the underlying Show Cause Notice (SCN) did not propose or indicate retrospective cancellation. Facts Petitioner Status: The petitioner is a registered taxable person under the GST regime.… Read More »
GST Complaint Against Director Without Arraigning Company as Accused Is Not Maintainable and Quashed Issue Whether a criminal prosecution for GST offences can proceed against a Director alone under Section 137 of the CGST/HGST Act without impleading/arraigning the company itself as an accused. Facts The Directorate General of GST Intelligence (DGGI) filed a complaint before… Read More »
High Court Grants Regular Bail in Rs 9.67 Crore GST Fraud Case as Investigation Relying on Documentary Evidence Is Complete Issue Whether a proprietor accused of fraudulent Input Tax Credit (ITC) availment of Rs. 9.67 crores is entitled to regular bail under Section 483 of the Bharatiya Nagarik Suraksha Sanhita, 2023 when the evidence is… Read More »