Court Upholds Extended Limitation for Wrongful ITC and Validates November 2024 Assessment Orders Court Upholds Extended Limitation for Wrongful ITC and Validates November 2024 Assessment Orders Issue Issue I (Extended Period of Limitation): Whether the tax department is justified in invoking the extended period of limitation under Section 74 based on the wrongful availment of… Read More »
Invoking Section 74 Instead of Section 74A Invalidation Because It Wrongly Doubles the Taxpayer’s Penalty Issue Whether an assessing authority can cure the wrong invocation of Section 74 instead of Section 74A for the assessment period 2024–25 as a mere clerical error, when choosing the wrong section directly alters the taxpayer’s penalty liability from 50%… Read More »
ITC Cannot Be Denied Under General Time Limits If Filed Within Special Non-Obstante Cut-off Issue Whether Input Tax Credit (ITC) can be legally denied under the general time limits of Section 16(4) of the CGST/SGST Act if the taxpayer filed their returns within the specific timeline provided by a special non-obstante credit provision. Facts The… Read More »
Writ Denied Due to Statutory Remedy but Liberty Granted to Appeal Delayed Portal Upload Issue Whether a writ petition challenging an assessment order passed under Section 73 is maintainable when a statutory appeal remedy exists, but the taxpayer claims a delay in filing the appeal because the order was wrongly or obscurely uploaded under the… Read More »
Extended Period Invocation Is Valid for Missing Job Work Records but Revenue Neutrality Requires Adjudication Verification Issue Whether the tax department was legally justified in invoking the extended period of limitation under Section 74 to treat unrecorded job work transfers as deemed supplies, and whether the matter should be remanded to verify the taxpayer’s defense… Read More »
Extended GST Limitation Period Validly Invoked Due to Turnover Under-Declaration Against High Seigniorage Fees Issue Whether the revenue department validly invoked the extended period of limitation under Section 74 of the CGST/TNGST Act to demand tax on suppressed outward supplies, where the petitioner’s declared turnover was drastically lower than the volume indicated by the high… Read More »
Statutory Late Fees Apply to Complete Non-Filing of GSTR-9, and General Penalty Can Be Levied Jointly for the Same Default Issue Whether the statutory late fee under Section 47 is leviable only in cases of delayed/belated filing of the GSTR-9 annual return, or if it applies equally to cases of absolute non-filing. Whether the tax… Read More »
Late Fees Apply Equally To Non-Filing Of GST Annual Returns And General Penalty Can Be Levied In Addition To Late Fees As No Separate Penalty Exists Issue Whether a statutory late fee under Section 47 of the CGST/TNGST Act, 2017 can be levied for the absolute non-filing of an annual return (Form GSTR-9), or if… Read More »