Statutory GST interest and penalties cannot be waived by courts due to contractual tax disputes. Issue Whether a court can direct tax authorities to waive statutory interest, penalties, or time limits, and allow out-of-statute return modifications, because of a dispute over an incremental GST burden between a contractor and a government employer under a transitional… Read More »
Writ Petitions Are Not Maintainable When Statutory Appeal Remedy Under Section 107 Is Available Writ Petitions Are Not Maintainable When Statutory Appeal Remedy Under Section 107 Is Available Issue Whether a writ petition under Article 226 of the Constitution of India can be maintained when an alternative, efficacious statutory remedy of appeal is available under… Read More »
Courts retain inherent jurisdiction to waive the mandatory ten percent pre-deposit for filing GST appeals. Issue Whether the court holds the inherent jurisdiction under Article 226 to waive the statutory mandate of a 10% pre-deposit for entertaining a first appeal under Section 107 of the GST Act in appropriate cases. Facts The tax department issued… Read More »
Revenue must immediately restore a cancelled GST registration if the appellate authority orders restoration. Issue Whether the tax department can legally refuse to comply with an appellate order directing the restoration of a cancelled GST registration on the grounds that a further appeal is pending and a subsequent physical survey showed no ongoing business. Facts… Read More »
GST registration cancelled for non-filing must be restored expeditiously upon payment of all outstanding tax dues. Issue Whether a taxpayer is entitled to the restoration of their cancelled GST registration under Section 30 and Rule 22(4) on the grounds of financial hardship, provided they demonstrate a readiness to pay all arrears of tax, interest, penalty,… Read More »
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 »