Rejection of ITC for FY 2018-19 availed on 20.12.2019 is unsustainable after Section 16(5) extended timelines. Rejection of ITC for FY 2018-19 availed on 20.12.2019 is unsustainable after Section 16(5) extended timelines. Issue Whether the rejection of Input Tax Credit (ITC) for FY 2018-19 availed on 20.12.2019 as time-barred under the earlier scheme can be… Read More »
Anticipatory Bail Granted in Fake ITC Evasion Case Due to Cooperation, Valid Registration, and Lack of Proof of Collusion Anticipatory Bail Granted in Fake ITC Evasion Case Due to Cooperation, Valid Registration, and Lack of Proof of Collusion Issue Whether anticipatory bail should be granted under Section 69 read with Section 132 of the CGST… Read More »
Single Composite Assessment Order Under Section 74 for Multiple Financial Years Is Invalid and Unsustainable Issue Whether a single composite assessment order passed under Section 74 covering multiple distinct financial years (FY 2019-20 and FY 2020-21) is legally valid. Facts Petitioner’s Status: The petitioner is a registered firm under the CGST Act / Andhra Pradesh… Read More »