Start the year AI-ready with the Google AI Educator Series Start the year AI-ready with the Google AI Educator Series The Google AI Educator Series (GES) has new modules coming soon, including Guided Learning and AI Quests. See how teachers are using GES to get AI ready for the new year, and how you can… Read More »
E-Way Bill Was Not Mandatory for Inter-State Transit in November 2017 Rendering Detention Unsustainable Issue Whether the detention of goods and imposition of tax and penalty under Section 129 are sustainable for non-generation of an e-way bill during inter-State transit on 24 November 2017. Facts Movement of Goods: A consignment of old used iron was… Read More »
Detention and Penalty Under Section 129 Unjustified for Mere Expired E-Way Bill Without Intent to Evade Tax Issue Whether detention of goods and imposition of tax and penalty under Section 129(3) are sustainable solely on account of the expiry of an e-way bill during transit, where all underlying documents are genuine and no intent to… Read More »
Non-Speaking Appellate and Ex Parte Original GST Orders Quashed and Remanded for Fresh Determination Issue Whether non-speaking, conclusory appellate orders that fail to address the grounds of appeal or relied-upon precedents, combined with ex parte original orders passed without providing relied-upon documents, violate natural justice and warrant remand for fresh determination. Facts Search & Seizure:… Read More »
Dismissal of GST Appeal For Lack of Pre-Deposit and Non-Self-Certified Order Copy Set Aside Issue Whether an appeal under Section 107 of the CGST Act can be dismissed for non-compliance with the 10% pre-deposit requirement when the entire disputed tax amount already stands deposited. Whether non-filing of a self-certified copy of the impugned order is… Read More »
Personal Hearing Is Mandatory Before Passing Adverse GST Order Even Without Taxpayer Request Issue Whether an opportunity of personal hearing under Section 75(4) of the CGST/DGST Act, 2017 is mandatory prior to passing an adverse adjudication order in Form GST DRC-07, even if the taxable person has not explicitly requested a hearing. Facts Background: The… Read More »
Writ Challenging GST Show Cause Notice Dismissed as Adjudication Authority Must Decide Objections First Writ Challenging GST Show Cause Notice Dismissed as Adjudication Authority Must Decide Objections First Issue Whether a writ petition under Article 226 challenging a Show Cause Notice (SCN) issued under Section 74 is maintainable when statutory adjudication proceedings have commenced and… Read More »
Retrospective GST Cancellation and Revocation Rejection Quashed for Natural Justice Violation and Jurisdictional Overreach Retrospective GST Cancellation and Revocation Rejection Quashed for Natural Justice Violation and Jurisdictional Overreach Issue Whether a retrospective cancellation of GST registration without considering a written request for time to submit supporting documents violates principles of natural justice. Whether revocation proceedings… Read More »
Constitutional Validity of Section 16(2)(c) Upheld as Recipient Must Prove Supplier Deposited Tax to Claim ITC Issue Whether Section 16(2)(c) of the CGST/DGST Act, 2017—which conditions Input Tax Credit (ITC) on actual tax payment by the supplier to the Government—violates Articles 14 and 19(1)(g) of the Constitution of India. Facts Background: The assessee, a GST-registered… Read More »
GST Rate on Sewerage Works Contract Was 12 Percent as on First June 2022 Prior to Omission Issue Whether the works contract services for sewage treatment infrastructure supplied under HSN 9954 attracted GST at the concessional rate of 12% as on 01.06.2022 prior to the omission of S. No. 3(iii)(c) of Notification No. 11/2017-CTR with… Read More »