Bona Fide Purchaser Cannot Be Denied Input Tax Credit Solely for Supplier’s Failure to Remit Tax Issue Whether a registered purchasing dealer who acts in good faith, possesses valid tax invoices, and pays the full tax amount to a supplier via banking channels can be denied Input Tax Credit (ITC) under Section 16 because the… Read More »
No Statutory Bar on Central GST Action Exists in the Absence of Prior State Proceedings Issue Issue 1 (Parallel Proceedings Bar): Whether Central GST (CGST) search, seizure, and summons actions are barred under Section 6(2)(b) if the taxpayer is a registered dealer under the State GST (RGST) regime, in the absence of any prior initiated… Read More »
TCS Paid Under Protest Before Assessment Counts Toward Mandatory Pre-Deposit for Filing Appeal Issue Whether Tax Collected at Source (TCS) self-assessed, collected, and deposited under protest during the disputed period can be adjusted and reckoned toward the mandatory 10% pre-deposit required for filing a statutory appeal under Section 107. Facts The Demand: For the tax… Read More »
Purchasing Dealer Cannot Be Punished with Input Tax Credit Denial Solely for Supplier Tax Deposit Default Issue Whether a purchasing dealer who has entered into a bona fide transaction, paid the tax component to the supplier, and received the goods can be legally denied Input Tax Credit (ITC) under Section 16 solely because the supplier… Read More »
Partners and Beneficiaries Behind Corporate Entities Face Penalty Liability Under Section 122(1A) of GST Act Issue Issue 1 (Beneficiary Liability of Partners): Whether a penalty under Section 122(1A) of the CGST/SGST Act can be legally imposed on individual partners of a firm, or if penalty actions for tax evasion are limited strictly to the “taxable… Read More »
Arrest and Remand Declared Illegal Due to Lack of Transit Remand and Breach of Mandatory Arrest Memo Safeguards Issue Whether the arrest and subsequent detention of an individual under Section 69 of the GST Act are legally valid if they are arrested in one state (Uttarakhand) and produced before a Magistrate in another state (Uttar… Read More »