Portal Limitations Cannot Defeat Rectification of Bona Fide Misreporting of GSTIN When Revenue Impact Is Neutral Issue Whether portal constraints can prevent the rectification of bona fide reporting errors in GSTR-1 and GSTR-3B regarding a wrong GSTIN when the underlying tax has been fully paid and the revenue impact is neutral. Facts Period Under Consideration:… Read More »
Post-Search Assessment Under Section 143(3) Valid Without Section 148A Notice When Scrutiny Limitation Unexpired Issue Whether an assessment post-search can be completed directly under Section 143(3) without issuing notice under Section 148 read with Section 148A when the statutory time limit for issuing a scrutiny notice under Section 143(2) has not expired. Facts Assessment Year:… Read More »
Search Assessment Valid Under Section 143(3) Without Section 148A Notice When Scrutiny Limitation Has Not Expired Issue Whether an assessment post-search can be completed directly under Section 143(3) without issuing notice under Section 148 read with Section 148A when the statutory time limit for processing or initiating scrutiny under Section 143 has not expired. Facts… Read More »
Dismissal of GST appeal for pre-deposit shortfall cured before appellate order is unsustainable Dismissal of GST appeal for pre-deposit shortfall cured before appellate order is unsustainable Issue Whether an appeal under Section 107 of the CGST/MGST Act can be dismissed for failure to pay the statutory pre-deposit when the shortfall was fully deposited prior to… Read More »
Single Composite Assessment Order Covering Multiple Tax Periods Under Section 73 Is Legally Invalid Single Composite Assessment Order Covering Multiple Tax Periods Under Section 73 Is Legally Invalid Issue Whether an Order-in-Original issued under Section 73 of the CGST / APGST Act, 2017 covering multiple tax periods (2019-20, 2020-21, and 2021-22) in a single, consolidated… Read More »
Denial of ITC for FY 2018-19 Is Unsustainable Where GST Return Was Filed Before November 30, 2021 Under Section 16(5) Denial of ITC for FY 2018-19 Is Unsustainable Where GST Return Was Filed Before November 30, 2021 Under Section 16(5) Issue Whether Input Tax Credit (ITC) for FY 2018-19 can be denied under Section 16(4)… Read More »
Written Communication Of Factual Basis Validates Arrest Under Section 69 Despite Minor Record Discrepancies Written Communication Of Factual Basis Validates Arrest Under Section 69 Despite Minor Record Discrepancies Issue Whether an arrest made under Section 69 of the CGST Act is vitiated due to alleged non-communication of written grounds, minor timing contradictions in records, and… Read More »
GST On Corporate Guarantees Valid As Supply But Rule 28 Mandatory Benchmark “Whichever Is Higher” Read Down Issue Whether executing a corporate guarantee without consideration for a subsidiary constitutes a taxable “supply of service” under Section 7 and Schedule I/II of the CGST Act. Whether the mandatory 1% valuation benchmark and the term “whichever is… Read More »
Bail Granted Under Section 132 Due To Completed Investigation And Unlikely Speedy Trial Issue Whether bail should be granted to an accused under Section 132 of the CGST/UPGST Act when the investigation is complete, the maximum punishment is five years, the trial is unlikely to conclude soon, and there is no evidence of tampering or… Read More »
Composite Adjudication Order Covering Multiple Tax Periods Under GST Is Unsustainable And Impermissible In Law Issue Whether the issuance of a single composite adjudication order covering multiple tax periods (2019-20 and 2020-21) under Section 61 of the CGST/APGST Act, 2017 is legally permissible, or whether separate orders are required for each individual tax period. Facts… Read More »