Tag Archives: Union of India

Constitutional Validity of Section 16(2)(c) Upheld as Recipient Must Prove Supplier Deposited Tax to Claim ITC

By | October 2, 2026
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Constitutional Validity of Section 16(2)(c) Upheld as Recipient Must Prove Supplier Deposited Tax to Claim ITC Issue Whether Section 16(2)(c) of the CGST/DGST Act, 2017—which conditions Input Tax Credit (ITC) on actual tax payment by the supplier to the Government—violates Articles 14 and 19(1)(g) of the Constitution of India. Facts Background: The assessee, a GST-registered… Read More »

Section 93(1)(b) Imposing Tax Liability On Legal Representatives Is Constitutionally Valid Under Article 14

By | October 1, 2026
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Section 93(1)(b) Imposing Tax Liability On Legal Representatives Is Constitutionally Valid Under Article 14 Issue Whether Section 93(1)(b) of the CGST Act, 2017—which permits determination and recovery of tax, interest, or penalty liabilities of a deceased person from their legal representative—is constitutionally valid under Article 14, and whether cash seized during investigation can be retained… Read More »

Cancellation Of GST Registration For Bank Detail Non-Update Is A Curable Lapse Requiring Restoration Opportunity

By | October 1, 2026
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Cancellation Of GST Registration For Bank Detail Non-Update Is A Curable Lapse Requiring Restoration Opportunity Issue Whether the cancellation of GST registration for failure to update bank account details under Rule 10A read with Rule 21(d) is a curable procedural lapse that warrants an opportunity for restoration upon compliance. Facts The petitioner initially provided details… Read More »

Tax Demands Not Included In An NCLT-Approved Insolvency Resolution Plan Are Extinguished And Cannot Survive

By | October 1, 2026
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Tax Demands Not Included In An NCLT-Approved Insolvency Resolution Plan Are Extinguished And Cannot Survive Issue Whether tax arrears and demand claims of the Income Tax Department survive against a corporate debtor after a resolution plan has been approved by the NCLT without including such tax claims. Facts The assessee-petitioners were corporate debtors undergoing insolvency… Read More »

Rejection of IGST Refund Under Omitted Rule 96(10) Lacking Saving Clause Is Unsustainable in Law

By | September 30, 2026
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Rejection of IGST Refund Under Omitted Rule 96(10) Lacking Saving Clause Is Unsustainable in Law Rejection of IGST Refund Under Omitted Rule 96(10) Lacking Saving Clause Is Unsustainable in Law Issue Whether a refund of IGST paid on export of services can be rejected by invoking Rule 96(10) when the said rule has been omitted… Read More »

Section 148 Notice Without Section 148A(b) Procedure Valid for Searches Conducted Before September 1, 2024

By | September 28, 2026
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Section 148 Notice Without Section 148A(b) Procedure Valid for Searches Conducted Before September 1, 2024 Issue Whether, in cases where a search under Section 132 was conducted between 01-04-2021 and 01-09-2024, the Assessing Officer is justified under Section 152(3) in issuing a notice under Section 148 without first issuing a prior notice under Section 148A(b).… Read More »

Court upholds validity of search authorization and consolidated demand SCN under Sections 74 and 74A.

By | September 25, 2026
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Court upholds validity of search authorization and consolidated demand SCN under Sections 74 and 74A. Issue Whether search proceedings under Section 67 are vitiated due to non-prior disclosure of “reasons to believe” when valid search authorization in FORM GST INS-01 exists. Whether a consolidated demand-cum-Show Cause Notice (SCN) issued for multiple financial years (FYs 2021-22… Read More »

High Court Restores Cancelled GST Registration Subject to Pending Return Filing and Clearing Dues

By | September 25, 2026
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High Court Restores Cancelled GST Registration Subject to Pending Return Filing and Clearing Dues High Court Restores Cancelled GST Registration Subject to Pending Return Filing and Clearing Dues Issue Whether the cancellation of GST registration due to continuous non-filing of returns should be set aside and restored on the condition that the taxpayer files all… Read More »

Cancelled GST registration set aside and restored subject to filing returns and clearing dues.

By | September 25, 2026
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Cancelled GST registration set aside and restored subject to filing returns and clearing dues. Cancelled GST registration set aside and restored subject to filing returns and clearing dues. Issue Whether the cancellation of GST registration for non-filing of returns for six months should be set aside and restored on the condition that the taxpayer files… Read More »

Retrospective Rule 89(5) Amendment Entitles Assessee To Inverted Duty Structure ITC Refund

By | September 24, 2026
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Retrospective Rule 89(5) Amendment Entitles Assessee To Inverted Duty Structure ITC Refund Issue Whether the amendment to Rule 89(5) of the CGST/GGST Rules via Notification No. 14/2022-CT applies retrospectively to process refund claims of unutilized ITC under an inverted tax structure for the periods 2017-18 and 2018-19. Facts ITC Refund Claim: The assessee claimed a… Read More »