Substantive Orders and SCNs Preceding Statutory Limits Prevail Over Later DRC-01 and DRC-07 Dates Issue Whether the date of issuance of an electronic summary in Form GST DRC-01 can override or replace the date of a substantive Show Cause Notice (SCN) for the purpose of calculating limitation periods under Section 74. Whether an adjudication order… Read More »
Reassessment Initiated on Misconceived Audit Objections Without Tangible Material Quashed Issue Whether reopening an assessment under Section 148 based on an audit objection alleging an inadmissible TDS deduction under Section 43B is valid when all material was available during original scrutiny and no fresh tangible material exists. Facts The assessee filed its return for Assessment… Read More »
Cancelled GST Registration Is Restored Subject to Payment of Outstanding Dues and Filing Returns Issue Whether a cancelled GST registration can be revoked and restored when the delay in filing returns was due to financial constraints and the statutory period for filing a revocation application has expired. Facts Registration & Default: The petitioner, registered as… Read More »
Denial of ITC to Bona Fide Purchaser for Supplier’s Non-Payment of GST Is Unjustified Denial of ITC to Bona Fide Purchaser for Supplier’s Non-Payment of GST Is Unjustified Issue Whether Input Tax Credit (ITC) can be denied to a registered purchasing dealer under Section 16 for non-payment of GST by the selling suppliers, when the… Read More »
Composite SCN and Order Issued Under Section 73 Covering Multiple Financial Years Are Invalid and Impermissible Issue Whether a single composite Show Cause Notice (SCN) and consequential adjudication order (OIO) issued under Section 73 covering multiple assessment/financial years (2020-21 to 2022-23) are legally sustainable under GST laws. Facts Composite SCN Issued: The revenue department issued… Read More »
Anticipatory Bail Application Is Premature Without Communicated Section 69 GST Arrest Order Issue Whether an application for anticipatory bail under Section 482 of BNSS, 2023 is maintainable when a person only receives summons under Section 70 or undergoes search under Section 67 without a formal, communicated arrest order under Section 69 of the CGST Act.… Read More »
Writ petition challenging GST classification order is dismissed due to availability of alternative appellate remedy. Issue Whether a writ petition under Article 226 of the Constitution of India challenging a GST assessment order on grounds of misclassification, variance with the SCN, and alleged violation of natural justice is maintainable when an effective alternative statutory remedy… Read More »
Handing over possession of Rolls Royce car with original documents to broker constitutes a concluded sale on 29.09.2017. Handing over possession of Rolls Royce car with original documents to broker constitutes a concluded sale on 29.09.2017. Issue Whether handing over the physical possession of a vehicle along with original documents (RC and insurance) and a… Read More »
Seizure of Cash Under Section 67 Is Illegal and Entitles Assessee to Interest and Post-SCN Asset Return Issue Whether the seizure of cash under Section 67 of the CGST/AGST Act is legally permissible, whether the assessee is entitled to interest on cash illegally withheld during search proceedings, and whether electronic devices and banking assets must… Read More »
Cancellation Order Set Aside and GST Registration Restored Subject to Filing Pending Returns and Paying Arrears Within 30 Days Issue Whether the cancellation of GST registration due to non-filing of returns for six continuous months can be set aside and restored upon the taxpayer’s undertaking to clear all pending returns along with tax, penalty, interest,… Read More »