Tag Archives: Union of India

Adjudication Orders Passed Against Deceased Quashed for Natural Justice Violation With Liberty Given to Proceed Against Estate Under Section 93

By | September 5, 2026
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Adjudication Orders Passed Against Deceased Quashed for Natural Justice Violation With Liberty Given to Proceed Against Estate Under Section 93 Adjudication Orders Passed Against Deceased Quashed for Natural Justice Violation With Liberty Given to Proceed Against Estate Under Section 93 Issue Whether statutory tax, interest, and penalty liabilities of a deceased sole proprietor can be… Read More »

Show cause notice and demand order issued against a deceased sole proprietor are void ab initio.

By | September 4, 2026
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Show cause notice and demand order issued against a deceased sole proprietor are void ab initio. Issue Whether a Show Cause Notice (SCN), order-in-original, and recovery proceedings issued in the name of a deceased sole proprietor under Section 74 are legally sustainable, or whether proceedings must be initiated afresh against the legal representatives under Section… Read More »

Cancellation of GST Registration Set Aside as Personal Hearing Fixed Before Expiry of Reply Period

By | September 4, 2026
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Cancellation of GST Registration Set Aside as Personal Hearing Fixed Before Expiry of Reply Period Issue Whether an ex-parte order cancelling GST registration for non-filing of returns can be sustained when the personal hearing date was fixed prior to the expiry of the 30-day show cause notice response period, particularly where the assessee subsequently cleared… Read More »

Proportionate Pre-Deposit Refund Cannot Be Denied for Dropped GST Demand Unchallenged by Revenue

By | September 3, 2026
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Proportionate Pre-Deposit Refund Cannot Be Denied for Dropped GST Demand Unchallenged by Revenue Issue Whether an assessee is entitled under Section 54 read with Section 107 to a proportionate refund of pre-deposit relating to a demand set aside by the First Appellate Authority, when the Department has not appealed against the dropped portion. Facts Original… Read More »

Unlawful Blocking of ITC Under Rule 86A Warranted Warning Despite Subsequent Automatic Unblocking of Electronic Ledger

By | September 2, 2026
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Unlawful Blocking of ITC Under Rule 86A Warranted Warning Despite Subsequent Automatic Unblocking of Electronic Ledger Unlawful Blocking of ITC Under Rule 86A Warranted Warning Despite Subsequent Automatic Unblocking of Electronic Ledger Issue Whether any substantive relief survives in a writ petition challenging the unreasoned blocking of Input Tax Credit (ITC) under Rule 86A of… Read More »

Settlement Order Disposed Beyond Mandatory Timeline From Initial Board Allotment Is Void and Time-Barred

By | September 2, 2026
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Settlement Order Disposed Beyond Mandatory Timeline From Initial Board Allotment Is Void and Time-Barred Issue Whether the period prescribed under Section 245D(4A)(iii) for disposing of a settlement application is mandatory and commences from the date the application first stood allotted to and was acted upon by the initial Interim Board (IBS-III, Delhi) under Section 245D,… Read More »

Section 16(5) Statutory Right to Rectify Return for ITC Cannot Be Restricted by Circular’s Time Limit

By | September 1, 2026
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Section 16(5) Statutory Right to Rectify Return for ITC Cannot Be Restricted by Circular’s Time Limit Issue Whether an application to rectify a GST return under Section 39 to avail Input Tax Credit (ITC) under Section 16(5) can be rejected based on a six-month time limit imposed by departmental circulars when the statute itself prescribes… Read More »

Interest Under Section 244A Is Payable on Self-Assessment Tax Refunds From Date of Payment

By | September 1, 2026
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Interest Under Section 244A Is Payable on Self-Assessment Tax Refunds From Date of Payment Issue Whether assessees are entitled to interest under Section 244A on refund of self-assessment tax from the date of payment of tax till 01.06.2016, when interest for the subsequent period (01.06.2016 to 30.07.2018) was already paid post the Finance Act, 2016… Read More »

Show Cause Notice Issued Beyond Statutory Limitation and Lacking Foundational Allegations of Fraud Is Unsustainable

By | August 31, 2026
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Show Cause Notice Issued Beyond Statutory Limitation and Lacking Foundational Allegations of Fraud Is Unsustainable Issue Whether a Show Cause Notice issued under Section 73 after the extended outer limitation period for FYs 2018-19, 2019-20, and 2020-21 is time-barred and legally unsustainable. Whether invoking the extended period of limitation under Section 74 is valid when… Read More »

Regular Bail Granted as Arrest Authorization Lacked Statutory Reasons to Believe under Section 69

By | August 31, 2026
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Regular Bail Granted as Arrest Authorization Lacked Statutory Reasons to Believe under Section 69 Regular Bail Granted as Arrest Authorization Lacked Statutory Reasons to Believe under Section 69 Issue Whether a petitioner arrested under Section 69 for alleged tax evasion offences under Section 132 of the CGST/BGST Act is entitled to regular bail when the… Read More »