Voluntary Payment of Tax Without Objection Under Section 74 Notice Confirms Evasion and Entails Penalty and Interest Voluntary Payment of Tax Without Objection Under Section 74 Notice Confirms Evasion and Entails Penalty and Interest Issue Whether voluntary deposit of the entire tax liability via Form GST DRC-03 without objection in response to a Section 74(1)… Read More »
Detention and Penalty Under Section 129 Unjustified for Mere Expired E-Way Bill Without Intent to Evade Tax Issue Whether detention of goods and imposition of tax and penalty under Section 129(3) are sustainable solely on account of the expiry of an e-way bill during transit, where all underlying documents are genuine and no intent to… Read More »
FIR and criminal prosecution under BNS for GST evasion are impermissible when special CGST UPGST proceedings are already initiated on identical facts Issue Whether initiation and continuation of parallel criminal prosecution under Bharatiya Nyaya Sanhita, 2023 (BNS) by state authorities is permissible when proceedings under the special GST law (CGST/UPGST Act) are already initiated on… Read More »
Uploading SCN solely on GST portal after cancellation of registration is invalid service violating natural justice. Issue Whether service of a Show Cause Notice (SCN) effected solely by uploading it on the GST portal after the taxpayer’s registration has been cancelled is legally valid under Section 169 read with Sections 74 and 75 of the… Read More »
High Court Dismisses Writ Challenge Against Section 74 Adjudication Order Where Alternative Appellate Remedy Exists High Court Dismisses Writ Challenge Against Section 74 Adjudication Order Where Alternative Appellate Remedy Exists Issue Whether the High Court should exercise its extraordinary writ jurisdiction under Article 226 against a Section 74 adjudication order involving factual disputes over portal… Read More »
Parallel BNS Prosecution and Cognizance Set Aside as Special GST Statute Overrides General Penal Provisions Issue Whether parallel criminal prosecution, charge sheet, and cognizance under the general penal law (Bharatiya Nyaya Sanhita, 2023 / BNS) can continue for alleged fake Input Tax Credit (ITC) when proceedings and prosecution mechanisms under the special enactment (GST Act)… Read More »
Ex Parte GST Appellate Orders Passed During Liquidation Without Hearing Appointed Liquidator Are Void and Remanded Ex Parte GST Appellate Orders Passed During Liquidation Without Hearing Appointed Liquidator Are Void and Remanded Issue Whether ex parte appellate orders passed under Section 107 of the CGST/UPGST Act against a company in liquidation, without issuing notice or… Read More »
Rectification power under Section 161 cannot validate ex parte order by reviewing merits without notice Rectification power under Section 161 cannot validate ex parte order by reviewing merits without notice Issue Whether an adjudicating authority can use Section 161 rectification to conduct a merit review of unconsidered replies, sustain an ex parte demand, and issue… Read More »
Portal-Only Notice Upload Post-Registration Cancellation Violates Section 169 and Principles of Natural Justice Issue Whether uploading a Show Cause Notice solely on the GST portal constitutes valid statutory service under Section 169 after a dealer’s registration has been cancelled, and whether a consequential demand order passed without alternative mode of service violates the principles of… Read More »
Deputy Commissioner Has Valid Pecuniary Jurisdiction to Issue Section 122 Penalty Notice Exceeding Rs. 1 Crore Issue Whether a Deputy Commissioner of State Tax possesses pecuniary jurisdiction under Section 122 read with Section 127 to issue a penalty Show Cause Notice exceeding Rs. 1 crore. Facts Assessment Period: Financial Year 2024-25. Issuance of SCN: A… Read More »