Cancelled GST Registration Restored Subject to Filing Pending Returns and Clearing Tax Dues Cancelled GST Registration Restored Subject to Filing Pending Returns and Clearing Tax Dues Issue Whether a cancelled GST registration can be restored through writ jurisdiction upon the taxpayer’s commitment to file all pending returns and discharge statutory tax liabilities despite failing to… Read More »
Sealing premises post-completion of search and seizure is illegal under Section 67(4) of GST Act Issue Whether the tax authorities possess statutory power under Section 67(4) of the Central/Assam Goods and Services Tax Act, 2017 to seal business premises and keep them under seal after search proceedings have culminated in the seizure of documents and… Read More »
Summary Attachment to DRC-01 Without Duly Authenticated Show Cause Notice Invalidates Section 73 Demand Issue Whether issuing a summary of a Show Cause Notice in Form GST DRC-01 with an attached unauthenticated tax determination statement—without a formal, signed Show Cause Notice issued by the Proper Officer—validly initiates proceedings under Section 73 of the CGST Act,… Read More »
Input Tax Credit Cannot Be Denied To Bona Fide Purchaser For Supplier’s Failure To File GST Returns Input Tax Credit Cannot Be Denied To Bona Fide Purchaser For Supplier’s Failure To File GST Returns Issue Denial of Input Tax Credit (ITC) for Seller’s Default: Whether Input Tax Credit can be denied to a bona fide… Read More »
GST registration cancellation must be dropped if the assessee pays full tax dues and files pending returns. Issue Whether a GST registration cancelled under Section 29(2)(c) for non-filing of returns can be restored by the proper officer under the proviso to Rule 22(4) if the assessee demonstrates readiness to pay all outstanding tax liabilities, interest,… Read More »
Bail granted to construction company director arrested over supplier-created ITC mismatch after 15 days in custody. Issue Whether a director of a civil construction company is entitled to regular bail under Section 483 of the BNSS, 2023, when arrested under Section 132(5) of the Assam GST Act for alleged wrongful Input Tax Credit (ITC) utilization… Read More »