Enhanced 60% Tax Rate and Surcharge Under Amended Section 115BBE Applies Prospectively From AY 2017-18 Issue Whether the enhanced tax rate of 60% with a 25% surcharge under Section 115BBE and penalty under Section 271AAC, introduced by the Taxation Laws (Second Amendment) Act, 2016, applies retrospectively to cash deposits made during Financial Year 2016-17 (Assessment… Read More »
Regular bail was granted under Section 132 as charge-sheet was filed and custody exceeded nine months. Issue Whether regular bail under Section 483 of Bharatiya Nagarik Suraksha Sanhita, 2023 read with Section 132 of the CGST/RGST Act should be granted to an accused alleged to be involved in a large-scale GST fraud, where the charge-sheet… Read More »
Writ court will not interfere to quash Section 132 criminal proceedings when trial is pending. Issue Whether a High Court exercising writ jurisdiction should entertain a petition to quash criminal proceedings initiated under Section 132 of the CGST/WBGST Act when the complaint involves disputed factual issues and trial is pending before the jurisdictional criminal court.… Read More »
Rejection of GST refund order set aside and remanded as portal’s single-reply limit violated principles of natural justice. Rejection of GST refund order set aside and remanded as portal’s single-reply limit violated principles of natural justice. Issue Whether the rejection of a GST refund application without allowing a supplementary reply—due to the GSTN Common Portal’s… Read More »
Writ petitions against GST show cause notices or final orders are not maintainable when statutory appeal remedies exist. Writ petitions against GST show cause notices or final orders are not maintainable when statutory appeal remedies exist. Issue Whether a writ petition under Article 32 of the Constitution challenging a show cause notice or a final… Read More »
Reassessment notice issued to a deceased person is void ab initio and legally unsustainable. Reassessment notice issued to a deceased person is void ab initio and legally unsustainable. Issue Whether a reassessment notice issued under Section 148 in the name of a deceased assessee is void ab initio, and whether such a jurisdictional defect can… Read More »
Input tax credit cannot be denied under Section 16(4) when returns fall within extended cut-off. Issue Whether the claim of Input Tax Credit (ITC) for the period April 2018 to March 2019 can be rejected as time-barred under Section 16(4) of the CGST Act when the underlying returns were filed within the extended cut-off period… Read More »
Supreme Court Issues Notice on Revenue’s Demand for GST on DBFOT Road Construction Toll Rights Supreme Court Issues Notice on Revenue’s Demand for GST on DBFOT Road Construction Toll Rights Issue Whether the right to collect toll granted by NHAI under a DBFOT concession agreement constitutes non-monetary consideration for works contract services under Heading 9954… Read More »
Supreme Court Issues Notice on DBFOT Highway Toll Right GST Liability Upheld by High Court Supreme Court Issues Notice on DBFOT Highway Toll Right GST Liability Upheld by High Court Issue Whether under a Design-Build-Finance-Operate-Transfer (DBFOT) concession agreement, granting exclusive toll collection rights to a concessionaire constitutes non-monetary/barter consideration for taxable works contract services provided… Read More »
Consolidated Show Cause Notices and Orders Across Multiple Tax Years Are Legally Valid Under GST Issue Whether a Proper Officer has the statutory authority and jurisdiction under Section 73 to issue a consolidated Show Cause Notice (SCN) and pass a single consolidated Order-in-Original (OIO) covering multiple financial years (2018-19 to 2022-23). Facts Assessee Status: The… Read More »