Relevant Date For Refunding Unutilised ITC On Exports Governed By Return Due Dates Not Original Export Timelines Issue Whether the “relevant date” for calculating the two-year limitation period for a refund of unutilized Input Tax Credit (ITC) accumulated from zero-rated exports should be determined by the date of actual export under Explanation 2(a) to Section… Read More »
A Single Consolidated Show Cause Notice or Composite Order Covering Multiple Financial Years is Void Ab Initio for Lack of Jurisdiction Issue Whether the tax authorities have the legal jurisdiction under Section 74 of the GST Act to issue a single, consolidated Show Cause Notice (SCN) and pass a composite assessment order covering multiple financial… Read More »
Writ Petitions Cannot Bypass Statutory Appeals for Mixed Fact-Law Tax Disputes, and DGGI Officers Have Full Jurisdiction to Issue and Adjudicate Notices Issue Whether an assessee can bypass the statutory appellate remedy under Section 107 of the GST Act and file a writ petition under Article 226 of the Constitution to challenge an Order-in-Original involving… Read More »
Inadvertent Cross-Utilization of Legitimate IGST Credit Under CGST and SGST Heads is a Technical Error That Cannot Be Penalized Under Section 73 Issue Whether the tax authorities are legally justified in treating the inadvertent cross-utilization or misreporting of eligible Integrated Goods and Services Tax (IGST) input tax credit under Central GST (CGST) and State GST… Read More »
Bona Fide Purchasers Cannot Be Punished or Denied Input Tax Credit Solely Due to a Supplier’s Tax Deposit Default Issue Whether a bona fide purchasing dealer, who has complied with all statutory conditions and paid the tax amount to registered suppliers through legitimate banking channels, can be denied Input Tax Credit (ITC) and subjected to… Read More »
Input Tax Credit Cannot Be Summarily Denied To A Purchaser Solely Because The Supplier’s Registration Was Cancelled Retrospectively Post the Transaction Period Issue Whether the tax authorities are justified under Section 16 and Section 73 of the CGST/WBGST Act, 2017, in denying Input Tax Credit (ITC) and creating a tax demand against a registered purchaser… Read More »
A Writ Petition Cannot Bypass The Statutory Appellate Route Over Complex Mixed Fact-Law Tax Classification Disputes As Board Circulars Do Not Bind The Appellate Authority Issue Whether an assessee can bypass the statutory appellate remedy under Section 107 of the CGST Act and invoke the writ jurisdiction of the High Court under Article 226 of… Read More »
A Writ Petition Cannot Bypass The Statutory Appellate Route Over Complex Mixed Fact-Law Tax Classification Disputes As Board Circulars Do Not Bind The Appellate Authority Issue Whether an assessee can bypass the statutory appellate remedy under Section 107 of the CGST Act and invoke the writ jurisdiction of the High Court under Article 226 of… Read More »
Denial Of Input Tax Credit Recovery Based On An Inadvertent Cross-Utilisation Mistake Is Legally Unsustainable Because Intradepartmental Balances Do Not Constitute Tax Evasion Issue Whether the tax authorities are justified in passing a recovery order under Section 73 of the Kerala GST Act for the period April 2018 to March 2019, on the ground that… Read More »
Input Tax Credit Cannot Be Denied To A Bona Fide Purchaser Solely Due To A Supplier’s Default In Depositing Tax Absent Any Evidence Of Collusion Input Tax Credit Cannot Be Denied To A Bona Fide Purchaser Solely Due To A Supplier’s Default In Depositing Tax Absent Any Evidence Of Collusion Issue Whether the tax authorities… Read More »