Transitional credit cannot be denied for portal glitches nor penalty imposed beyond SCN terms. Issue Whether tax authorities can impose a fraud-based penalty when the Show Cause Notice proposed a non-fraud penalty, and whether transitional CENVAT credit (TRAN-1) can be denied due to non-filing of a pre-GST return caused by official portal glitches. Facts The… Read More »
Prospective Inverted Duty Restriction Cannot Deny Refund of ITC Accrued Prior to July 18, 2022 Issue Whether the prospective restriction under Notification No. 09/2022-CTR and Circular No. 181/13/2022 can be applied to deny the refund of Input Tax Credit (ITC) accumulated under an inverted duty structure for periods prior to July 18, 2022, solely because… Read More »
Bona fide delay in filing GST appeal condoned considering medical grounds and pre-deposit stay Issue Whether a delay of 47 days in filing an appeal before the Goods and Services Tax Appellate Tribunal (GSTAT) should be condoned when supported by bona fide reasons such as medical ill health and portal communication lapses. Whether a separate… Read More »
First Appellate Authority Cannot Condone Appellate Delay Beyond Statutory Outer Limit Under Section 107 Issue Whether the First Appellate Authority has jurisdiction under Section 107 of the CGST/TGST Act to condone a delay in filing an appeal beyond the statutory outer limit, and whether a departmental appeal challenging such ultra vires condonation becomes infructuous if… Read More »
First Appellate Authority Lacks Power to Condonate Delay Beyond Section 107 Limits, Departmental Appeals Infructuous Post-Implementation Issue Whether the First Appellate Authority has the statutory jurisdiction under Section 107 to condone a delay in filing an appeal beyond the prescribed 3-month period plus the 1-month condonable limit by relying on High Court decisions. Whether a… Read More »
Departmental Appeals Against Registration Restoration Are Infructuous After Department Implements Restoration and Accepts Tax Compliance Issue Whether a departmental appeal under Section 112 challenging a First Appellate Authority order that restored GST registrations remains maintainable when the Department has already implemented the restoration order, verified tax compliance, and allowed the taxpayers to resume regular business… Read More »
Outsourced Hospital Caterer Supply Taxable At 5% Without Fraud Section With Cum-Tax Benefit Outsourced Hospital Caterer Supply Taxable At 5% Without Fraud Section With Cum-Tax Benefit Issue Whether food supplied to in-patients by an outsourced caterer under a contract with a hospital qualifies as an exempt composite healthcare supply or a taxable restaurant service at… Read More »
Departmental Appeals Need Not Be Referred To Special Bench Constituted For Taxpayer Appeals Issue Whether a departmental appeal filed by the Revenue challenging the condonation of delay granted by the First Appellate Authority should be kept in abeyance or referred to a Special Bench constituted for taxpayer appeals. Facts Departmental Appeal Filed: The Revenue filed… Read More »
GSTAT Modifies Revocation Order Mandating Discharge of Interest, Late Fees, and Penalty for GST Restoration GSTAT Modifies Revocation Order Mandating Discharge of Interest, Late Fees, and Penalty for GST Restoration Issue Whether the revocation of a cancelled GST registration under Section 30 read with Rule 23(1) can be granted without ensuring the complete discharge of… Read More »