SEZ units are eligible to claim a refund of unutilized input tax credit under Section 54 and Rule 89. Issue Whether a Special Economic Zone (SEZ) Unit is eligible to apply for a refund of unutilized Input Tax Credit (ITC) under Section 54 read with Rule 89 of the CGST Rules and Section 16 of… Read More »
CGST order preceding SGST notices valid; writ jurisdiction declined due to available statutory appeal. Issue Whether Section 6(2)(b) bars a CGST officer from proceeding under Section 74 when CGST Show Cause Notice (SCN) was issued prior to subsequent notices issued by SGST authorities for overlapping periods. Whether an earlier order under Section 67(7) regarding search… Read More »
Composite GST order covering multiple financial years under Section 73 is invalid and unsustainable. Issue Whether tax authorities can issue a single composite Order-in-Original under Section 73 of the CGST/KGST Act clubbing multiple financial years, or whether separate year-wise adjudication is mandatory. Facts Period Involved: The dispute pertained to financial years 2017–18 and 2018–19. Impugned… Read More »
Composite Show Cause Notice Covering Multiple Financial Years Under GST Is Impermissible and Legally Invalid Issue Whether the issuance of a single composite Show Cause Notice (SCN) under Section 73 covering multiple financial years (FY 2020-21 to FY 2024-25) is legally valid, or if separate year-wise notices are mandatory under the GST law. Facts The… Read More »
Personal Bank Account and Related Entity Attachments Upheld for Recovering Liquidation-Bound Company Tax Dues Personal Bank Account and Related Entity Attachments Upheld for Recovering Liquidation-Bound Company Tax Dues Issue Whether garnishee attachment notices under Section 79 issued to the bank accounts of a former director, a related partnership firm, and a successor entity are valid… Read More »
GSTAT upholds dismissal of appeal for default due to persistent failure to cure defects or appear. GSTAT upholds dismissal of appeal for default due to persistent failure to cure defects or appear. Issue Whether the Goods and Services Tax Appellate Tribunal (GSTAT) is justified in dismissing an appeal for default under Rule 42 without examining… Read More »
Writ Against Appellate Order Unmaintainable When Documents Evaluated and Alternative Remedy Before GSTAT Exists Issue Whether a writ petition under Article 226 challenging an appellate order is maintainable on grounds of natural justice violation when the appellate authority evaluated submitted documents but found them insufficient, and an efficacious statutory remedy before the Appellate Tribunal (GSTAT)… Read More »