Omission of Rule 96(10) Applies Retrospectively Without Saving Clause; IGST Refund Recovery SCN and Order Quashed Issue Whether an SCN and consequential order demanding recovery of IGST refund on exports under the omitted Rule 96(10) of the CGST/GGST Rules can survive after its unconditional omission with effect from October 8, 2024 without a saving clause.… Read More »
Writ Is Maintainable Against Invalid IGST Demand When Airline Is Neither Recipient Nor Payer of CRS Services Issue Whether a writ petition challenging an IGST demand under Section 74(9) is maintainable despite the availability of an alternative statutory remedy, where the airline is neither the recipient nor the payer of Computer Reservation System (CRS) services.… Read More »
Regular Bail Granted in Product Misclassification Evasion Case as Complaint Was Filed and Custody Was Unnecessary Issue Whether an applicant accused of GST and cess evasion through alleged product misclassification and unregistered manufacturing under the Health Security and National Security Cess Act, 2025 is entitled to regular bail under Section 483 of the Bharatiya Nagarik… Read More »
SCN and Proceedings Based on Omitted and Struck-Down Rule 96(10) Are Unsustainable and Quashed Issue Whether a Show Cause Notice proposing to deny or recover IGST refunds under Rule 96(10) of the CGST Rules, 2017 remains legally sustainable after Rule 96(10) has been declared ultra vires and subsequently omitted by Notification No. 20/2024–Central Tax. Facts… Read More »
Pollution Control Services by Section 12AA Trust Qualify as Exempt Environment Preservation, Voiding Section 74 Notice Issue Whether pollution control and waste treatment activities undertaken by a Section 12AA registered charitable trust qualify as exempt charitable activities under “preservation of environment” under Entry 2(r)(iv) of Notification No. 12/2017-Central Tax (Rate). Whether the Revenue can invoke… Read More »
Tax Authority Cannot Reject Consequential GST Refund Without Stay Order or Compliance With Withholding Safeguards Issue Whether a refund officer can reject a consequential GST refund claim following a favorable appellate order on the grounds of a proposed departmental appeal, non-finality, or capitalization, without a stay order or compliance with the statutory withholding mechanism under… Read More »
Section 147A Unconstitutional: Section 148 Reassessment Notices Must Be Faceless and Automated Issue Whether the retrospective insertion of Section 147A (clarifying that Section 148 notices can be issued by non-faceless Assessing Officers) is unconstitutional for directly attempting to override judicial precedent without removing the core statutory defects under Section 151A and the 2022 Faceless Scheme.… Read More »
Provisional Release of Goods Under Section 67(6) Is Independent of Determination Proceedings Under Section 74A(9) Issue Whether the provisional release of seized goods under Section 67(6) of the CGST/DGST Act is contingent upon or linked to tax determination proceedings initiated under Section 74A(9). Facts The petitioner filed a writ petition challenging the scope and operation… Read More »
GST Registration Without Mandatory Biometric Aadhaar Authentication Is Not Allowed Nationwide To Prevent Fraud Issue Whether GST registrations can be permitted without mandatory biometric-based Aadhaar authentication in light of rampant fraudulent registrations obtained using stolen or frozen PAN/Aadhaar details of innocent individuals. Facts Writ petitions were filed highlighting widespread fraudulent GST registrations created using stolen… Read More »
Retrospective insertion of Section 147A bypassing faceless assessment scheme is unconstitutional for violating judicial rulings. Issue Whether the retrospective insertion of Section 147A of the Income-tax Act, 1961 (and corresponding provisions under the Income-tax Act, 2025), which clarifies that Assessing Officers issuing Section 148 notices include non-faceless AOs without amending Section 151A or the Faceless… Read More »