No Separate IGST Can Be Levied on Ocean Freight in CIF Contracts as It Violates Composite Supply Scheme No Separate IGST Can Be Levied on Ocean Freight in CIF Contracts as It Violates Composite Supply Scheme Issue Whether the levy of Integrated Goods and Services Tax (IGST) under reverse charge on the importer for ocean… Read More »
Non-Owner Cannot Seek Release of Detained Perishable Goods as Owner but Can Seek Alternate Statutory Release Non-Owner Cannot Seek Release of Detained Perishable Goods as Owner but Can Seek Alternate Statutory Release Issue Whether an appellant whose claim of ownership over detained perishable goods was disowned and rejected by tax authorities can claim release of… Read More »
Filing Objections Only With Assessing Officer Invalidates DRP Claims and Mandates Statutory Appeal Under Section 246A Issue Whether the failure to file draft assessment order objections simultaneously with both the Dispute Resolution Panel (DRP) and the Assessing Officer under Section 144C(2)(b) permits the Assessing Officer to finalize assessment under Section 144C(3), and whether a writ… Read More »
Accused entitled to bail in GST evasion case where investigation is complete and trial pending. Issue Whether an accused proprietor charged with GST evasion under Section 132 of the CGST/UPGST Act, 2017 is entitled to grant of bail when investigation is completed, the offences are compoundable, and trial is unlikely to conclude soon. Facts Nature… Read More »
GST Registration Cancellation Set Aside Subject to Filing Overdue Returns and Paying Outstanding Statutory Dues GST Registration Cancellation Set Aside Subject to Filing Overdue Returns and Paying Outstanding Statutory Dues Issue Whether a GST registration cancelled under Section 29 solely due to non-filing of returns for six consecutive months can be restored if the taxpayer… Read More »
GSTR-1 and GSTR-3B Mismatch Recovery Requires Mandatory DRC-01B Intimation Before Finalizing Tax Demand Issue Whether an order-in-original passed under Section 73 treating excess liability reported in GSTR-1 as an admitted, self-assessed recovery can be sustained without issuing prior intimation in Form GST DRC-01B under Rule 88C to give the taxpayer an opportunity to explain bona… Read More »
Detained perishable goods must be released to the consignor under Section 129(1)(a) upon payment of penalty. Detained perishable goods must be released to the consignor under Section 129(1)(a) upon payment of penalty. Issue Whether detained perishable goods transported in transit can be released to the consignor under Section 129(1)(a) without requiring payment for the conveyance… Read More »
Bail Granted To Director In Online Gaming GST Evasion Case As Investigation Was Completed Issue Whether pre-trial bail under Section 132 read with Section 69 should be granted to a director in an alleged Rs 28.61 crore GST evasion case where investigation is complete, the complaint is filed, and no risk of tampering or absconding… Read More »
Provisional Attachment Under Section 83 Ceases Automatically After Expiry of One Year Statutory Period Provisional Attachment Under Section 83 Ceases Automatically After Expiry of One Year Statutory Period Issue Whether the provisional attachment of a bank account under Section 83 of the CGST/TNGST Act remains legally enforceable beyond the statutory outer time limit of one… Read More »
Omission of Rule 89(4B) Without Saving Clause Invalidates Pending SCNs and Consequential GST Orders Omission of Rule 89(4B) Without Saving Clause Invalidates Pending SCNs and Consequential GST Orders Issue Whether the omission of Rule 89(4B) of the CGST Rules via Notification No. 20/2024–Central Tax without a saving clause invalidates show cause notices and consequential Orders-in-Original… Read More »