Adjudicating Authority Must Grant Personal Hearing Before Passing Adverse Order Under Section 75(4) Even If Unrequested Issue Whether the adjudicating authority is statutorily required under Section 75(4) of the Goods and Services Tax Act to grant an opportunity of personal hearing before passing an adverse order, even if the assessee has not explicitly opted or… Read More »
Review Petition Against Denial of Interest on Withdrawn GST Refund Held Non-Maintainable and SLP Dismissed Issue Whether a review petition seeking interest on an inadvertently deposited GST refund for a period during which the refund application stood withdrawn is maintainable under Section 114 of the Code of Civil Procedure, 1908 read with Section 54 of… Read More »
Pure legal questions regarding GST exemption on loan recoveries can be raised at any stage, and unconsidered bank records warrant remanding for fresh verification. Pure legal questions regarding GST exemption on loan recoveries can be raised at any stage, and unconsidered bank records warrant remanding for fresh verification. Issue Whether GST demand on housing loan… Read More »
Allegation of e-way bill reuse without concrete proof cannot justify detention and penalty under Section 129 Issue Whether detention of goods and imposition of penalty under Section 129 for alleged reuse of e-way bills and invoices can be sustained based on mere suspicion without cogent proof of a completed prior journey. Facts Movement of Goods:… Read More »
Supreme Court Extends Limitation Period for Filing GST Appeal Involving FASTag Verification Issues Due to Technical Glitches Supreme Court Extends Limitation Period for Filing GST Appeal Involving FASTag Verification Issues Due to Technical Glitches Issue Whether the Supreme Court should grant an extension of time to file a statutory appeal under Section 107 against a… Read More »
Supplies from bonded warehouses to foreign-bound vessels are neither a supply of goods nor services. Issue Whether the outward supply of duty-free imported goods from a special bonded warehouse to foreign-going merchant vessels, Indian Navy ships, and Indian Coast Guard ships qualifies as an “export of goods” (zero-rated supply) under the GST framework, or if… Read More »