ITC denial for GSTR-3B filed within extended time limit is unsustainable and quashed. Issue Whether Input Tax Credit (ITC) can be denied on the ground of belated filing of GSTR-3B returns when the returns were filed within the extended time limit prescribed for availing ITC. Facts Impugned Order & Defects: The petitioner assailed the order… Read More »
Cross-Empowerment Under GST Act Operates Independently and Is Not Fettered by Non-Issuance of Notification Issue Whether cross-empowerment of State/UT and Central GST officers under Section 6 of the GST Act requires a specific prior notification to authorize proceedings, or if powers can be exercised absent such notification. Facts Dual Proceedings Initiated: Assessees faced summons and… Read More »
Retrospective Cut-Off Date Under Section 16(5) Overrides Late Filing Bar, Entitling Assessee to Input Tax Credit Retrospective Cut-Off Date Under Section 16(5) Overrides Late Filing Bar, Entitling Assessee to Input Tax Credit Issue Whether Input Tax Credit (ITC) can be denied under Section 16(4) for delayed filing of returns when the return was furnished prior… Read More »
ITC denial set aside as returns filed within extended cut-off date of November 30 2021. ITC denial set aside as returns filed within extended cut-off date of November 30 2021. Issue Whether denial of Input Tax Credit (ITC) under Section 16 of the CGST/KSGST Act for the period June 2018 to March 2019 on the… Read More »
Limitation Period for Cess Refund Runs from Correct Remittance Date in KFC-A, Making Refund Valid Issue Whether the two-year limitation period for claiming a refund of Kerala Flood Cess wrongly paid via Form GSTR-3B commences from the initial wrong payment date or from the date of correct remittance through Form KFC-A. Facts The petitioner, registered… Read More »
Input Tax Credit Cannot Be Denied Under Section 16(4) When Returns Were Filed Before Cut-Off Date of November 30, 2021 as Contemplated Under Section 16(5) Input Tax Credit Cannot Be Denied Under Section 16(4) When Returns Were Filed Before Cut-Off Date of November 30, 2021 as Contemplated Under Section 16(5) Issue Whether an assessee is… Read More »
Writ Petition Challenging Section 74 Order Dismissed as Uploading Hearing Notices on GST Portal Constitutes Valid Service Writ Petition Challenging Section 74 Order Dismissed as Uploading Hearing Notices on GST Portal Constitutes Valid Service Issue Whether an assessment order passed under Section 74 and a consequential recovery notice can be quashed for denial of natural… Read More »
Consolidated Show Cause Notice Covering Multiple Financial Years Under Section 73 Is Legally Invalid and Liable to Be Quashed Issue Whether issuing a single consolidated/composite Show Cause Notice under Section 73 covering multiple financial years (FY 2020-21 to FY 2022-23) is legally sustainable. Facts A consolidated Show Cause Notice (SCN) was issued to the petitioner… Read More »
Show Cause Notice and Order Issued Against a Deceased Sole Proprietor Are Legally Unsustainable Issue Whether a Show Cause Notice (SCN) and consequential demand order issued under Section 73 in the name of a deceased sole proprietor are legally valid and enforceable against the legal heir. Facts Deaseased Proprietor & Business Closure: The sole proprietor… Read More »
Writ Petition Challenging ITC Disallowance Dismissed Due to Inordinate Delay and Failure to Respond to Statutory Notices Writ Petition Challenging ITC Disallowance Dismissed Due to Inordinate Delay and Failure to Respond to Statutory Notices Issue Whether a writ petition under Article 226 challenging a GST assessment order under Section 73 disallowing ITC due to GSTR-3B… Read More »