Delay in filing GST appeal condoned under writ jurisdiction as delayed knowledge arose from portal upload. Issue Whether the High Court, under its writ jurisdiction, can condone a delay of 645 days in filing a statutory appeal under Section 107 of the CGST/RGST Act when the appellate authority is statutorily constrained and the delay was… Read More »
GST Cannot Be Imposed on University Affiliation Fee Exempted Under Notification No. 12/2017-CT Issue Whether GST can be levied and collected on the affiliation fee paid by an affiliated college to the university (RUHS) for the assessment periods 2023-2024 to 2027-2028 under Heading No. 9962 / Section 9 of the Central Goods and Services Tax… Read More »
Denial of mandatory personal hearing vitiates assessment order, requiring setting aside and fresh adjudication. Denial of mandatory personal hearing vitiates assessment order, requiring setting aside and fresh adjudication. Issue Whether an assessment order passed under Section 75(4) of the CGST/RGST Act, 2017 without affording a personal hearing—despite a written request and contemplation of an adverse… Read More »
Pending Rectification Appeal Does Not Bar Reassessment Under Section 148 Based On Fresh Section 135A Information Pending Rectification Appeal Does Not Bar Reassessment Under Section 148 Based On Fresh Section 135A Information Issue Whether the issuance of a reassessment notice under Section 148 based on independent information received under Section 135A is jurisdictionally barred or… Read More »
Enhanced 60% Tax Rate and Surcharge Under Amended Section 115BBE Applies Prospectively From AY 2017-18 Issue Whether the enhanced tax rate of 60% with a 25% surcharge under Section 115BBE and penalty under Section 271AAC, introduced by the Taxation Laws (Second Amendment) Act, 2016, applies retrospectively to cash deposits made during Financial Year 2016-17 (Assessment… Read More »
An officer approving prosecution cannot subsequently act as the adjudicating authority due to bias. Issue Whether an officer who countersigned and approved an investigation report for prosecution can subsequently act as the quasi-judicial adjudicating authority in the same matter without violating principles of natural justice and triggering reasonable apprehension of bias. Facts Taxpayer Details: The… Read More »
Assessment Order Passed Without Issuing Mandatory ASMT-10 Notice Is Void And Quashed Assessment Order Passed Without Issuing Mandatory ASMT-10 Notice Is Void And Quashed Issue Whether an assessment order confirming a tax demand based on return discrepancies and Input Tax Credit (ITC) reversal can be sustained when no prior notice in Form GST ASMT-10 was… Read More »
Failure to Issue Mandatory Form GST ASMT-10 Vitiates Return Scrutiny Assessment and Voids Order Failure to Issue Mandatory Form GST ASMT-10 Vitiates Return Scrutiny Assessment and Voids Order Issue Whether an assessment order confirming tax demand and input tax credit reversal based on return discrepancies is valid when no notice in Form GST ASMT-10 was… Read More »
Criminal Prosecution Under Section 276C Quashed as Underlying Penalty Under Section 271AAB Was Deleted Issue Whether criminal prosecution under Section 276C(1)(i) for willful attempt to evade tax can be sustained when the foundational penalty under Section 271AAB has been quashed by the Income Tax Appellate Tribunal and no stay on the quashing order exists. Facts… Read More »
Delay Conedoned as Appellate Order Uploaded Under Incorrect Portal Category Caused Reasonable Omission by Assessee Issue Whether the delay in filing a statutory GST appeal beyond the condonable period under Section 107 can be condoned when the order-in-original was uploaded under the incorrect portal tab (“Additional Notices and Orders” instead of “Notices and Orders”), preventing… Read More »