Single Composite Assessment Order Covering Multiple Tax Periods Under Section 73 Is Legally Invalid Single Composite Assessment Order Covering Multiple Tax Periods Under Section 73 Is Legally Invalid Issue Whether an Order-in-Original issued under Section 73 of the CGST / APGST Act, 2017 covering multiple tax periods (2019-20, 2020-21, and 2021-22) in a single, consolidated… Read More »
Denial of ITC for FY 2018-19 Is Unsustainable Where GST Return Was Filed Before November 30, 2021 Under Section 16(5) Denial of ITC for FY 2018-19 Is Unsustainable Where GST Return Was Filed Before November 30, 2021 Under Section 16(5) Issue Whether Input Tax Credit (ITC) for FY 2018-19 can be denied under Section 16(4)… Read More »
Written Communication Of Factual Basis Validates Arrest Under Section 69 Despite Minor Record Discrepancies Written Communication Of Factual Basis Validates Arrest Under Section 69 Despite Minor Record Discrepancies Issue Whether an arrest made under Section 69 of the CGST Act is vitiated due to alleged non-communication of written grounds, minor timing contradictions in records, and… Read More »
GST On Corporate Guarantees Valid As Supply But Rule 28 Mandatory Benchmark “Whichever Is Higher” Read Down Issue Whether executing a corporate guarantee without consideration for a subsidiary constitutes a taxable “supply of service” under Section 7 and Schedule I/II of the CGST Act. Whether the mandatory 1% valuation benchmark and the term “whichever is… Read More »
Bail Granted Under Section 132 Due To Completed Investigation And Unlikely Speedy Trial Issue Whether bail should be granted to an accused under Section 132 of the CGST/UPGST Act when the investigation is complete, the maximum punishment is five years, the trial is unlikely to conclude soon, and there is no evidence of tampering or… Read More »
Composite Adjudication Order Covering Multiple Tax Periods Under GST Is Unsustainable And Impermissible In Law Issue Whether the issuance of a single composite adjudication order covering multiple tax periods (2019-20 and 2020-21) under Section 61 of the CGST/APGST Act, 2017 is legally permissible, or whether separate orders are required for each individual tax period. Facts… Read More »
PIL seeking investigation into private tax evasion lacks genuine public interest and locus standi. PIL seeking investigation into private tax evasion lacks genuine public interest and locus standi. Issue Whether a Public Interest Litigation (PIL) filed by a private individual seeking tax investigation and enforcement action against third-party entities is maintainable under Section 132 when… Read More »
High Courts cannot grant interim protection from arrest while dismissing a pre-arrest bail application. Issue Whether a High Court or Sessions Court, while rejecting an application for pre-arrest bail, has the jurisdiction to grant or extend interim protection from arrest for a specified period. Facts Pre-Arrest Bail Application: The respondent filed an application for pre-arrest… Read More »
Processing of Tax Returns of Sitting Judges Under New Tax Regime Kept in Abeyance Pending Adjudication Issue Whether interim directions issued to halt the processing of tax returns of sitting High Court and Supreme Court Judges under the new tax regime should be modified to accommodate automated electronic processing by requiring Private Secretaries of Judges… Read More »
Rule 12(4) Governing Monthly Machine Production Capacity Calculation for Cess Is Constitutionally Valid Rule 12(4) Governing Monthly Machine Production Capacity Calculation for Cess Is Constitutionally Valid Issue Whether Rule 12(4) of the Health Security Se National Security Cess Rules, 2026, which computes cess based on the total monthly production capacity of all machines installed during… Read More »