Manual consolidated refund application permitted for export ITC where online refiling facility was unavailable. Issue Whether an exporter who withdrew online refund applications for accumulated Input Tax Credit (ITC) and got the credit re-credited to the electronic credit ledger can be permitted to file a manual consolidated refund application under Rule 97A due to the… Read More »
Reassessment proceedings initiated against a minor whose income is clubbed with father’s are untenable. Issue Whether initiation of reassessment proceedings under Section 148 read with Section 148A against a minor assessee, whose income is clubbed with that of the father under Section 64(1A), is legally maintainable. Facts Profile of the Assessee: The petitioner is a… Read More »
Provisional Attachment and Extensions Issued Without Mandatory Prior Approval and Pre-Decisional Hearing Are Illegal Issue Prior Approval Requirement: Whether provisional attachment orders issued under Section 110(5) of the Customs Act, 1962 without prior approval from the Commissioner are legally valid. Validity of Debit Freezes: Whether informal bank debit freezes initiated without written, reasoned orders and… Read More »
Budgetary Support Recovery Order Set Aside For Fresh Reconsideration Due To Failure To Issue Reasoned Order Issue Whether an order confirming the recovery of alleged excess budgetary support with interest and adjusting subsequent refunds is legally sustainable when the authority fails to examine the assessee’s reconciliation statements regarding ITC availability and passes an unreasoned order… Read More »
Tribunal Correctly Dismisses Inordinately Delayed Appeal Where Cash Credit Assessment Stood Unexplained Without Delay Condonation Issue Whether the Appellate Tribunal was justified in dismissing the assessee’s appeal in limine as time-barred where there was an unexplained, inordinate delay of 2,628 days and unrectified defects, despite the assessee claiming lack of knowledge of the ex-parte proceedings.… Read More »
Writ Petition Is Maintainable Neither Against Adjudication Order Amenable to Statutory Appeal Nor as Parallel Remedy Issue Whether a writ petition under Article 226 of the Constitution can be entertained against GST adjudication orders involving evidentiary disputes (electronic data and handwritten notes) when an efficacious statutory appellate remedy under Section 107 is available. Whether a… Read More »
Approved NCLT Resolution Plan Irrevocably Extinguishes All Pre-Approval GST Claims and Extinguishes Department Jurisdiction Issue Extinguishment of Statutory Dues Under IBC: Whether CGST authorities retain jurisdiction to issue Show Cause Notices (SCNs), pass adjudication orders, or demand Section 50 interest for tax periods (FY 2021-22) preceding the NCLT approval of a Resolution Plan under the… Read More »
Unutilized Input Tax Credit Refund Under Inverted Duty Structure Cannot Be Restricted By CBIC Circular 135/05/2020 Issue Whether a claim for refund of unutilized Input Tax Credit (ITC) under Section 54(3) under an inverted tax structure can be restricted by CBIC Circular No. 135/05/2020 when accumulation arises because certain inputs attract a higher tax rate… Read More »
Board Circulars and Government Notifications Validly Assign Proper Officer Powers and Jurisdiction Under GST Issue Whether Government Notifications and CBIC Circulars prescribing monetary limits validly assign “proper officer” functions to subordinate tax officers for issuing Show Cause Notices (SCN) and passing adjudication orders under Section 74 of the CGST Act / BGST Act, 2017. Facts… Read More »
Writ petition against GST Order-in-Original is non-maintainable when an efficacious statutory appellate remedy is available Issue Issue 1 (Appellate Remedy vs. Writ Jurisdiction): Whether a writ petition under Article 226 of the Constitution is maintainable against an Order-in-Original (OIO) passed under Section 74 confirming tax, interest, and penalty demand when a statutory appeal lies against… Read More »