Tag Archives: Superintendent

Pre-CIRP GST Dues Stand Extinguished Post-Plan Approval, but Assessee Remains Liable for Post-CIRP Liabilities

By | August 29, 2026
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Pre-CIRP GST Dues Stand Extinguished Post-Plan Approval, but Assessee Remains Liable for Post-CIRP Liabilities Issue Whether GST demand orders covering both pre-CIRP and post-CIRP periods (April 2018 to March 2020) are legally sustainable after the approval of an IBC Resolution Plan, and whether pre-CIRP tax liabilities stand extinguished while post-CIRP tax liabilities remain enforceable. Facts… Read More »

Input Tax Credit Entitled Under Section 16(5) as Returns Were Filed Before Cut-Off Date

By | August 13, 2026
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Input Tax Credit Entitled Under Section 16(5) as Returns Were Filed Before Cut-Off Date Input Tax Credit Entitled Under Section 16(5) as Returns Were Filed Before Cut-Off Date Issue Whether the denial of Input Tax Credit (ITC) under Section 16(4) is sustainable when the petitioner submitted returns for January to March 2020 before the statutory… Read More »

Composite GST Notices and Orders Covering Multiple Assessment Years Are Invalid and Liable to Be Quashed

By | August 13, 2026
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Composite GST Notices and Orders Covering Multiple Assessment Years Are Invalid and Liable to Be Quashed Composite GST Notices and Orders Covering Multiple Assessment Years Are Invalid and Liable to Be Quashed Issue Whether a single composite notice and order-in-original covering multiple financial years (2018–19, 2019–20, and 2020–21) is legally sustainable under the CGST/KGST Act.… Read More »

Kerala High Court Rules GST Returns Filed Before November 30 2021 Entitled To Input Tax Credit

By | July 17, 2026
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Kerala High Court Rules GST Returns Filed Before November 30 2021 Entitled To Input Tax Credit Kerala High Court Rules GST Returns Filed Before November 30 2021 Entitled To Input Tax Credit Issue Whether the tax authorities were justified in denying Input Tax Credit (ITC) under Section 16(4) of the CGST/KGST Act for the period… Read More »