Tag Archives: Union of India

Cancellation and Revocation Rejections Lacking Mandatory DIN and Hearing are Invalid and Restored

By | July 27, 2026
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Cancellation and Revocation Rejections Lacking Mandatory DIN and Hearing are Invalid and Restored Issue Whether GST registration cancellation and subsequent rejection of a revocation application are legally sustainable when issued without a personal hearing, lacking officer identity/DIN, and ignoring previously updated returns and paid dues. Facts Initial Cancellation: The petitioner, a works contractor, had their… Read More »

Assignment of Leasehold Rights in Land and Building Is Immovable Property Transfer, Exempt From GST

By | July 27, 2026
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Assignment of Leasehold Rights in Land and Building Is Immovable Property Transfer, Exempt From GST Issue Whether GST is leviable under Section 7 of the CGST/GGST Act on the assignment and transfer of leasehold rights in a plot of land and building constructed thereon for a lump-sum consideration. Facts Original Lease: A plot of land… Read More »

Criminal Prosecution Under Section 276C Quashed as Underlying Penalty Under Section 271AAB Was Deleted

By | July 27, 2026
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Criminal Prosecution Under Section 276C Quashed as Underlying Penalty Under Section 271AAB Was Deleted Issue Whether criminal prosecution under Section 276C(1)(i) for willful attempt to evade tax can be sustained when the foundational penalty under Section 271AAB has been quashed by the Income Tax Appellate Tribunal and no stay on the quashing order exists. Facts… Read More »

Short Response Window and Unsubstantiated Veil-Lifting Invalidates Section 179 Recovery Order Against Directors

By | July 27, 2026
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Short Response Window and Unsubstantiated Veil-Lifting Invalidates Section 179 Recovery Order Against Directors Issue Whether a Section 179 order holding directors liable for a public limited company’s tax dues is legally sustainable when issued with only two days’ response time and without providing foundational facts to lift the corporate veil. Facts Tax Default and Notice:… Read More »

Reopening Order Set Aside and Remanded for Non-Conduct of Inquiry Under Section 148A(a) Despite Prior Approval

By | July 27, 2026
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Reopening Order Set Aside and Remanded for Non-Conduct of Inquiry Under Section 148A(a) Despite Prior Approval Reopening Order Set Aside and Remanded for Non-Conduct of Inquiry Under Section 148A(a) Despite Prior Approval Issue Whether an order passed under Section 148A(d) and subsequent notice issued under Section 148 are legally sustainable when the Assessing Officer obtained… Read More »

Cancellation Notice Proposing GST Registration Termination Is Invalid If Vague And Lacking Material Particulars

By | July 25, 2026
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Cancellation Notice Proposing GST Registration Termination Is Invalid If Vague And Lacking Material Particulars Issue Validity of Vague Show Cause Notice for GST Cancellation: Whether a show cause notice proposing cancellation of GST registration under Section 29 of the CGST/SGST Act read with Rules 21 and 22 is legally sustainable when it fails to disclose… Read More »

Retrospective ITC amendment claims under Circular 237/31/2024-GST must be examined by competent authority upon rectification application.

By | July 24, 2026
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Retrospective ITC amendment claims under Circular 237/31/2024-GST must be examined by competent authority upon rectification application. Retrospective ITC amendment claims under Circular 237/31/2024-GST must be examined by competent authority upon rectification application. Issue Whether an order disallowing Input Tax Credit (ITC) as time-barred can be reconsidered by the competent authority through a rectification application pursuant… Read More »

University Affiliation Fees Are Exempt From GST as Granting Affiliation Is a Non-Taxable Statutory Function

By | July 23, 2026
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University Affiliation Fees Are Exempt From GST as Granting Affiliation Is a Non-Taxable Statutory Function Issue Whether affiliation fees collected by a university from an affiliated college are liable to GST, or if granting affiliation constitutes an exempt service/non-taxable statutory function under Entry 66 of Notification No. 12/2017-Central Tax (Rate). Facts Background: The petitioner-college was… Read More »

Assessee Is Entitled to 6% Interest on Seized Cash Refunded Due to Delayed Assessment

By | July 23, 2026
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Assessee Is Entitled to 6% Interest on Seized Cash Refunded Due to Delayed Assessment Issue Whether the High Court under Article 226 of the Constitution can award compensatory interest at 6% per annum on seized cash refunded to the assessee when the Revenue fails to frame an assessment within the statutorily prescribed time, despite pending… Read More »

Misclassification of interest as tax in DRC-07 invalidates Order-in-Appeal; matter remanded for fresh hearing

By | July 22, 2026
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Misclassification of interest as tax in DRC-07 invalidates Order-in-Appeal; matter remanded for fresh hearing Issue Whether an Order-in-Appeal confirming an assessment order where interest was erroneously recorded under the head “Tax” in Form GST DRC-07 should be set aside and remanded when the misclassification prevents the assessee from filing a statutory appeal to the GSTAT… Read More »