ITC Recovery Permissible From Purchaser If Supplier Fails To Deposit Collected GST With Government ITC Recovery Permissible From Purchaser If Supplier Fails To Deposit Collected GST With Government Issue Whether the denial and recovery of Input Tax Credit (ITC) under Section 16(2)(c) of the CGST/RGST Act from a purchasing dealer is legally valid when the… Read More »
Accountant Alleged to Be Mastermind Behind Fake ITC Network Granted Bail Post Charge Sheet Filing Issue Whether an accountant accused of being the operational brain behind a multi-layered fake Input Tax Credit (ITC) network is entitled to bail under Section 69 read with Section 132 of the CGST Act after the completion of investigation and… Read More »
Search and Seizure of Advocate’s Premises Is Valid and Advocate-Client Privilege Does Not Bar Statutory Search Under Section 67 Issue Whether the search of an advocate’s office cabin and the seizure of digital devices containing client data under Section 67 of the CGST Act is legally valid, or if it is barred by advocate-client professional… Read More »
High Court Sets Aside Limitation Dismissal and Remands Section 17(5)(d) GST Appeal for Decision on Merits High Court Sets Aside Limitation Dismissal and Remands Section 17(5)(d) GST Appeal for Decision on Merits Issue Whether the High Court under Article 226 can set aside a time-barred appellate order under Section 107 of the CGST/HPGST Act and… Read More »
Allocating Adjudication via “Highest Demand” Circular Is Valid and Neither Confers Fresh Jurisdiction nor Sub-Delegates Powers. Issue Whether the selection of a Common Adjudicating Authority under CBIC circulars based on the “highest amount of demand” criterion for multi-jurisdictional composite show-cause notices (SCNs) issued by DGGI is legally valid, and whether the appellate jurisdiction mapped to… Read More »
Writ petition challenging Section 73 adjudication dismissed as factual disputes and procedural discrepancies in summary forms are subject to statutory appeal under Section 107. GST SCN Reply Procedures. Source: Scribd / DRC-01 Reply Format for GST Notices | PDF | Justice | Crime & Violence Section 73 Penalty Matrix. Source: Chartered Accountants / Guide on… Read More »
Anticipatory bail is granted under GST where evidence is documentary, cooperation is promised, and custodial interrogation is unnecessary. Issue Whether petitioners alleged of claiming fraudulent Input Tax Credit (ITC) are entitled to anticipatory bail under Section 482 of BNSS when primary evidence is documentary, cooperation is undertaken, but the Department seeks custodial interrogation to trace… Read More »
State Tax Officers Have IGST Jurisdiction and Order Challenging IGST Confiscation Requires Statutory Appeal Issue Whether State GST officers are validly authorized as “proper officers” under Section 4 read with Section 20 of the IGST Act without requiring a separate Central notification for cross-empowerment. Whether a writ petition under Article 226 is maintainable against a… Read More »
Appellate Authority Directed to Entertain Appeal Beyond Limitation Period as Order Upload Caused Delay Issue Whether an appeal filed before the Appellate Authority under Section 107 beyond the statutory limitation period can be directed to be entertained on merits, where the Order-in-Original was passed ex-parte without an effective hearing and only uploaded on the GST… Read More »
Cancellation Order Set Aside for Unserved SCN Subject to Filing Pending Returns Within 30 Days Issue Whether a GST registration cancellation order passed without serving a show cause notice (SCN) can be sustained, and whether the assessee can be permitted to restore its registration by filing all pending returns along with statutory dues. Facts The… Read More »