HC: Samadhan Scheme Benefit Valid; Delayed Appeal Withdrawal Not Fatal if Tax Was Paid. Issue Can a taxpayer’s application for the GST Samadhan Scheme (under Section 128A) be rejected on the grounds that they failed to withdraw their pending statutory appeal by the scheme’s payment deadline (31.03.2025), even when the full tax amount was already… Read More »
HC Relegates Fraudulent ITC Case to Appeal; Grants Fresh Window to File. Issue Can a High Court entertain a writ petition against a GST demand order involving allegations of fraudulent Input Tax Cax (ITC), especially after the taxpayer has already missed the statutory deadline to file an appeal under Section 107? Facts The department alleged… Read More »
HC Quashes GST Demand on Corporate Guarantee for Non-Consideration of Binding CBIC Circulars. Issue Whether an assessment order levying GST on a corporate guarantee is legally sustainable if the assessing authority passes the order without applying their mind to, or even considering, the taxpayer’s primary defense, which is based on specific, binding CBIC circulars that… Read More »
Approved Resolution Plan Extinguishes All Pre-CIRP GST Dues Not Filed With NCLT. Issue Can GST authorities initiate fresh demand proceedings (SCN and order) for dues from a pre-insolvency period after a Resolution Plan for the taxpayer has been approved under the Insolvency and Bankruptcy Code (IBC), especially when the department did not file a claim… Read More »
HC Sets Aside Ex Parte Order, Grants Fresh Hearing on “Sufficient Cause” Plea. Issue Whether an ex parte assessment order passed under Section 73 should be set aside on the grounds of natural justice, even if the taxpayer failed to file a reply to the show-cause notice (SCN), provided the taxpayer asserts bona fide reasons… Read More »
HC Grants Protection from Arrest on Cooperation, Directs Speaking Order on Objections. Issue Whether a taxpayer, who is under investigation (summons stage) for alleged fake Input Tax Credit (ITC), can seek protection from coercive action (like arrest) from the High Court, and simultaneously request a direction for the authorities to pass a reasoned, speaking order… Read More »
Omission of Rule 96(10) Invalidates Pending Demand to Recover IGST Refund. Issue Whether a GST demand, raised to recover a previously sanctioned IGST refund based on a violation of Rule 96(10) of the CGST Rules, can be legally sustained after Rule 96(10) itself has been omitted by a subsequent government notification, especially when the proceedings… Read More »
HC Allows GST Registration Restoration After Assessee Deposits All Dues. Issue Can a taxpayer’s GST registration, which was cancelled by the department for non-filing of returns, be revoked and restored if the taxpayer subsequently deposits all self-assessed tax, interest, and late fees and expresses readiness to file the pending returns? Facts The petitioner had failed… Read More »
Inter-State Transfer of CGST and IGST Credit is Permissible in a Business Merger. Issue Whether unutilized Input Tax Credit (ITC) in the form of CGST and IGST, lying in the electronic credit ledger of a company in one state (e.g., Haryana), can be legally transferred to the GSTIN of the successor company in another state… Read More »
GST Appellate Tribunal to Begin Operations in Kolkata from December 1 Issue: To announce the commencement of operations of the Goods and Services Tax Appellate Tribunal (GSTAT) bench in Kolkata, marking a significant step toward resolving the massive backlog of GST disputes and implementing judicial clarity in the tax regime. Facts: The GSTAT is… Read More »