Writ Petitions Disposed as High Court Directs Taxpayers to Pursue Statutory Section 107 Appeals Issue Whether writ petitions filed directly before the High Court are maintainable when the taxpayers have an alternate, effective statutory remedy of appeal available under Section 107 of the CGST/RGST Act. Facts The petitioners bypassed the regular appellate channel and filed… Read More »
Assessee Entitled to Interest on Delayed Release of Seized Certificates Plus Interest on Interest Assessee Entitled to Interest on Delayed Release of Seized Certificates Plus Interest on Interest Issue Whether an assessee is entitled to interest on the maturity value of Kisan Vikas Patras (KVPs) and Indira Vikas Patras (IVPs) for the period they were… Read More »
Service tax demands based blindly on Form 26AS data without independent verification or justified invocation of the extended period are legally unsustainable. Issue Whether the tax department is legally justified in raising a service tax demand under the extended period of limitation for the period 2016-17 based solely on the data reflected in the income-tax… Read More »
Negligible seven-day delay in filing a loss return is condonable under Section 119(2)(b) to allow the carry forward of losses. Negligible seven-day delay in filing a loss return is condonable under Section 119(2)(b) to allow the carry forward of losses. Issue Whether the tax authorities are justified in rigidly rejecting an application under Section 119(2)(b)… Read More »
GST Registration Restored On Condition Of Filing All Pending Returns And Paying Outstanding Dues Issue Whether a GST registration cancelled due to the continuous non-filing of statutory tax returns for six months can be restored via writ jurisdiction, and what conditions the taxpayer must fulfill to achieve restoration. Facts The petitioner is a proprietorship concern… Read More »
Relevant Date For Refunding Unutilised ITC On Exports Governed By Return Due Dates Not Original Export Timelines Issue Whether the “relevant date” for calculating the two-year limitation period for a refund of unutilized Input Tax Credit (ITC) accumulated from zero-rated exports should be determined by the date of actual export under Explanation 2(a) to Section… Read More »
A Single Consolidated Show Cause Notice or Composite Order Covering Multiple Financial Years is Void Ab Initio for Lack of Jurisdiction Issue Whether the tax authorities have the legal jurisdiction under Section 74 of the GST Act to issue a single, consolidated Show Cause Notice (SCN) and pass a composite assessment order covering multiple financial… Read More »
Writ Petitions Cannot Bypass Statutory Appeals for Mixed Fact-Law Tax Disputes, and DGGI Officers Have Full Jurisdiction to Issue and Adjudicate Notices Issue Whether an assessee can bypass the statutory appellate remedy under Section 107 of the GST Act and file a writ petition under Article 226 of the Constitution to challenge an Order-in-Original involving… Read More »
Inadvertent Cross-Utilization of Legitimate IGST Credit Under CGST and SGST Heads is a Technical Error That Cannot Be Penalized Under Section 73 Issue Whether the tax authorities are legally justified in treating the inadvertent cross-utilization or misreporting of eligible Integrated Goods and Services Tax (IGST) input tax credit under Central GST (CGST) and State GST… Read More »
Bona Fide Purchasers Cannot Be Punished or Denied Input Tax Credit Solely Due to a Supplier’s Tax Deposit Default Issue Whether a bona fide purchasing dealer, who has complied with all statutory conditions and paid the tax amount to registered suppliers through legitimate banking channels, can be denied Input Tax Credit (ITC) and subjected to… Read More »