Tag Archives: State of Punjab

Constitutional Validity of Section 16(2)(c) Upheld; Routine ITC Denials Remanded for Detailed Supplier Inquiry

By | October 9, 2026
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Constitutional Validity of Section 16(2)(c) Upheld; Routine ITC Denials Remanded for Detailed Supplier Inquiry Issue Constitutional Validity: Whether Section 16(2)(c) of the CGST/SGST Act, which conditions Input Tax Credit (ITC) on actual tax payment by the supplier, is unconstitutional under Articles 14 and 19 for imposing an impossible condition on purchasing dealers. Mechanical Reversal of… Read More »

Setting Aside of Underlying Assessment Order Quashes Dependent Criminal Prosecution for Tax Evasion and False Verification

By | October 9, 2026
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Setting Aside of Underlying Assessment Order Quashes Dependent Criminal Prosecution for Tax Evasion and False Verification Issue Whether criminal prosecution for willful attempt to evade tax and false verification under Sections 276C and 277 read with Section 278B remains maintainable after the underlying assessment order forming the sole basis of the complaint is set aside… Read More »

Anticipatory Bail Denied as Custodial Interrogation Needed in GST Invoice Forgery and Fraud Case

By | October 7, 2026
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Anticipatory Bail Denied as Custodial Interrogation Needed in GST Invoice Forgery and Fraud Case Anticipatory Bail Denied as Custodial Interrogation Needed in GST Invoice Forgery and Fraud Case Issue Whether anticipatory bail under Section 482 of the Bharatiya Nagarik Suraksha Sanhita, 2023 can be granted in a case involving alleged brokerage fraud, generation of forged… Read More »

GST Adjudication Passed Without Granting Mandatory Personal Hearing Under Section 75(4) Is Legally Unsustainable

By | September 8, 2026
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GST Adjudication Passed Without Granting Mandatory Personal Hearing Under Section 75(4) Is Legally Unsustainable Issue Whether an adjudication order under Section 75 of the GST Act involving an adverse tax determination can be sustained when the Revenue fails to provide a mandatory personal hearing to the assessee under Section 75(4). Facts Nature of Petition: The… Read More »

High Court Grants Regular Bail in Rs 9.67 Crore GST Fraud Case as Investigation Relying on Documentary Evidence Is Complete

By | August 13, 2026
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High Court Grants Regular Bail in Rs 9.67 Crore GST Fraud Case as Investigation Relying on Documentary Evidence Is Complete Issue Whether a proprietor accused of fraudulent Input Tax Credit (ITC) availment of Rs. 9.67 crores is entitled to regular bail under Section 483 of the Bharatiya Nagarik Suraksha Sanhita, 2023 when the evidence is… Read More »

Mere Uploading of SCN on GST Common Portal Without Acknowledgment Does Not Constitute Valid Service

By | August 11, 2026
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Mere Uploading of SCN on GST Common Portal Without Acknowledgment Does Not Constitute Valid Service Mere Uploading of SCN on GST Common Portal Without Acknowledgment Does Not Constitute Valid Service Issue Whether merely uploading a Show Cause Notice (SCN) and Order-in-Original on the GST common portal, without explicit acknowledgment or reply from the taxpayer, constitutes… Read More »

Uploading GST Notices and Orders Solely on Common Portal Without Acknowledgment Is Invalid Service

By | August 10, 2026
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Uploading GST Notices and Orders Solely on Common Portal Without Acknowledgment Is Invalid Service Uploading GST Notices and Orders Solely on Common Portal Without Acknowledgment Is Invalid Service Issue Whether uploading a show cause notice and an order-in-original under the ‘View Additional Notices and Orders’ tab on the GST common portal constitutes valid statutory service… Read More »