Unsigned Show Cause Notice and Order-in-Original are Jurisdictionally Defective and Legally Invalid Under GST Rules Issue Whether an unsigned Show Cause Notice (SCN) and Order-in-Original (OIO) uploaded on the GST portal without a physical or digital signature are legally valid and enforceable under Rule 26 of the CGST/RGST Rules, 2017. Facts The petitioner, a real… Read More »
High Court Condones Appeal Delay Due to Bona Fide Medical Reasons and Orders Adjudication on Merits Issue Whether the High Court can exercise its extraordinary jurisdiction under Article 226 to condone a delay beyond the statutory limit under Section 107 of the CGST/RGST Act, 2017, where the taxpayer was prevented from filing the appeal due… Read More »
Assessee is not entitled to Section 270AA penalty immunity in cases involving misreporting of income. Issue Whether an assessee is entitled to immunity from penalty under Section 270AA of the Income-tax Act, 1961 (corresponding to Section 440 of the Income-tax Act, 2025) when penalty proceedings under Section 270A are initiated for ‘under-reporting of income in… Read More »
Availing KVSS for interest does not bar tax refunds from carry-forward loss, but settled tax demands cannot be reopened. Availing KVSS for interest does not bar tax refunds from carry-forward loss, but settled tax demands cannot be reopened. Issue Whether an assessee who settled disputed interest demands under the Kar Vivad Samadhan Scheme (KVSS) retains… Read More »
Delay in Filing Appeal Against Cancellation of GST Registration Condoned to Restore Business Activities Delay in Filing Appeal Against Cancellation of GST Registration Condoned to Restore Business Activities Issue Whether an Appellate Authority should condone the delay in filing a statutory appeal under Section 107 of the CGST/RGST Act when the cancellation of GST registration… Read More »
Closing stock accepted in preceding year automatically constitutes opening stock for subsequent year. Issue Whether the Assessing Officer was justified in revaluating the opening stock as on 01.04.2013 and disallowing interest on an undisputed outstanding credit carried forward from the preceding year without rejecting the books of account under Section 145. Facts Stock Valuation Issue:… Read More »
Show Cause Notice Reissuance Continuation of Quashed Notice Set Aside Following Precedent Issue Whether a Show Cause Notice issued under Section 74/104 to continue a previously quashed notice is valid when the underlying legal controversy stands already settled by a coordinate Division Bench decision. Facts The petitioner-assessee sought the quashing of a Show Cause Notice… Read More »
Availability of Efficacious Alternate Appellate Remedy Precludes Writ Relief Against GST Orders Passed Without Personal Hearing Availability of Efficacious Alternate Appellate Remedy Precludes Writ Relief Against GST Orders Passed Without Personal Hearing Issue Whether a writ petition challenging an Order-in-Original and a subsequent rectification rejection order can be entertained when the statutory remedy of appeal… Read More »
Bail Granted Under Section 132 RGST as Investigation Was Complete and Custodial Interrogation Was Unnecessary Bail Granted Under Section 132 RGST as Investigation Was Complete and Custodial Interrogation Was Unnecessary Issue Whether an accused partner arrested under Section 132(1) of the RGST Act for alleged GST evasion of ~₹10 crores is entitled to bail under… Read More »
Order Rejecting GST Registration Cancellation Appeal set Aside and 167-Day Delay Condoned on Merits Order Rejecting GST Registration Cancellation Appeal set Aside and 167-Day Delay Condoned on Merits Issue Whether the High Court can exercise its writ jurisdiction to condone a 167-day delay in filing an appeal against a GST registration cancellation order under Section… Read More »