Tag Archives: Union of India

Input Tax Credit Cannot Be Summarily Denied To A Purchaser Solely Because The Supplier’s Registration Was Cancelled Retrospectively Post the Transaction Period

By | June 13, 2026
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Input Tax Credit Cannot Be Summarily Denied To A Purchaser Solely Because The Supplier’s Registration Was Cancelled Retrospectively Post the Transaction Period Issue Whether the tax authorities are justified under Section 16 and Section 73 of the CGST/WBGST Act, 2017, in denying Input Tax Credit (ITC) and creating a tax demand against a registered purchaser… Read More »

A Writ Petition Cannot Bypass The Statutory Appellate Route Over Complex Mixed Fact-Law Tax Classification Disputes As Board Circulars Do Not Bind The Appellate Authority

By | June 13, 2026
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A Writ Petition Cannot Bypass The Statutory Appellate Route Over Complex Mixed Fact-Law Tax Classification Disputes As Board Circulars Do Not Bind The Appellate Authority Issue Whether an assessee can bypass the statutory appellate remedy under Section 107 of the CGST Act and invoke the writ jurisdiction of the High Court under Article 226 of… Read More »

A Writ Petition Cannot Bypass The Statutory Appellate Route Over Complex Mixed Fact-Law Tax Classification Disputes As Board Circulars Do Not Bind The Appellate Authority

By | June 13, 2026
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A Writ Petition Cannot Bypass The Statutory Appellate Route Over Complex Mixed Fact-Law Tax Classification Disputes As Board Circulars Do Not Bind The Appellate Authority Issue Whether an assessee can bypass the statutory appellate remedy under Section 107 of the CGST Act and invoke the writ jurisdiction of the High Court under Article 226 of… Read More »

Denial Of Input Tax Credit Recovery Based On An Inadvertent Cross-Utilisation Mistake Is Legally Unsustainable Because Intradepartmental Balances Do Not Constitute Tax Evasion

By | June 13, 2026
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Denial Of Input Tax Credit Recovery Based On An Inadvertent Cross-Utilisation Mistake Is Legally Unsustainable Because Intradepartmental Balances Do Not Constitute Tax Evasion Issue Whether the tax authorities are justified in passing a recovery order under Section 73 of the Kerala GST Act for the period April 2018 to March 2019, on the ground that… Read More »

Input Tax Credit Cannot Be Denied To A Bona Fide Purchaser Solely Due To A Supplier’s Default In Depositing Tax Absent Any Evidence Of Collusion

By | June 13, 2026
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Input Tax Credit Cannot Be Denied To A Bona Fide Purchaser Solely Due To A Supplier’s Default In Depositing Tax Absent Any Evidence Of Collusion Input Tax Credit Cannot Be Denied To A Bona Fide Purchaser Solely Due To A Supplier’s Default In Depositing Tax Absent Any Evidence Of Collusion Issue Whether the tax authorities… Read More »

Bona Fide Purchaser Cannot Be Denied Input Tax Credit Solely for Supplier’s Failure to Remit Tax

By | June 12, 2026
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Bona Fide Purchaser Cannot Be Denied Input Tax Credit Solely for Supplier’s Failure to Remit Tax Issue Whether a registered purchasing dealer who acts in good faith, possesses valid tax invoices, and pays the full tax amount to a supplier via banking channels can be denied Input Tax Credit (ITC) under Section 16 because the… Read More »

No Statutory Bar on Central GST Action Exists in the Absence of Prior State Proceedings

By | June 12, 2026
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No Statutory Bar on Central GST Action Exists in the Absence of Prior State Proceedings Issue Issue 1 (Parallel Proceedings Bar): Whether Central GST (CGST) search, seizure, and summons actions are barred under Section 6(2)(b) if the taxpayer is a registered dealer under the State GST (RGST) regime, in the absence of any prior initiated… Read More »

TCS Paid Under Protest Before Assessment Counts Toward Mandatory Pre-Deposit for Filing Appeal

By | June 12, 2026
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TCS Paid Under Protest Before Assessment Counts Toward Mandatory Pre-Deposit for Filing Appeal Issue Whether Tax Collected at Source (TCS) self-assessed, collected, and deposited under protest during the disputed period can be adjusted and reckoned toward the mandatory 10% pre-deposit required for filing a statutory appeal under Section 107. Facts The Demand: For the tax… Read More »

Purchasing Dealer Cannot Be Punished with Input Tax Credit Denial Solely for Supplier Tax Deposit Default

By | June 12, 2026
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Purchasing Dealer Cannot Be Punished with Input Tax Credit Denial Solely for Supplier Tax Deposit Default Issue Whether a purchasing dealer who has entered into a bona fide transaction, paid the tax component to the supplier, and received the goods can be legally denied Input Tax Credit (ITC) under Section 16 solely because the supplier… Read More »

Partners and Beneficiaries Behind Corporate Entities Face Penalty Liability Under Section 122(1A) of GST Act

By | June 12, 2026
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Partners and Beneficiaries Behind Corporate Entities Face Penalty Liability Under Section 122(1A) of GST Act Issue Issue 1 (Beneficiary Liability of Partners): Whether a penalty under Section 122(1A) of the CGST/SGST Act can be legally imposed on individual partners of a firm, or if penalty actions for tax evasion are limited strictly to the “taxable… Read More »