Mashwara Before Muqadma: The Continuing Debate on DRC-01A and Pre-Notice Consultation
In tax law, a single word can sometimes determine the fate of an entire proceeding.
Category: Article
List of articles posted by experts on various topics
Non-Consideration of Assessee’s Reply on Delay in Filing Appeal is an Error Apparent on the Face of Record
The Hon’ble Orissa High Court in the case of M/s Mahesh Value Products Pvt. Ltd. set aside the order of the Additional Commissioner of State Tax (Appeal) rejecting the Assessee’s appeal as time-barred
Direction Of 7 Days Prior Notice Before Coercive Action Under the CGST Act Does Not Amount To Blanket Anticipatory Bail Protection
The Hon’ble Delhi High Court in Directorate General of GST Intelligence dismissed the petitions filed by the Department challenging the Order passed by the learned ASJ, which, while dismissing the Anticipatory Bail Applications of the Respondents,
Uploading of SCN under ‘Additional Notices’ tab without effective service vitiates proper service and adjudication proceedings
The Hon’ble Delhi High Court in the case of NHD Motors held that mere uploading of a SCN under the ‘Additional Notices’ tab on the GST portal, without ensuring effective service and opportunity of hearing, is improper and the demand order was liable to be set aside.
Any restrictive amendment for filling refund claim to be applied prospectively and cannot curtail vested rights
The Hon’ble Delhi High Court in the case of Kanika Exports held that the relevant date for computing limitation period of two years under Section 54 for refund of unutilised ITC (including exports without payment of tax and inverted duty structure)
Recovery proceedings cannot be initiated when statutory appeal remedy is available and time to file appeal has not expired
The Hon’ble Bombay High Court in the case of Matrix Cellular (International) Services Pvt. Ltd. held that recovery proceedings cannot be resorted to when the statutory period to file an appeal is still available, as it would render the appellate remedy illusory.
June 30 deadline for appeals in older GST cases
GSTAT has fixed June 30 as the deadline for filing appeals against GST orders passed before April 1, 2026, and no appeals will be accepted after the portal closes..
Partners Personally Liable to Penalty u/s 122(1A) of the CGST Act Even for Pre-2021 Transactions
The Hon’ble Gauhati High Court in Mayank Bansal upheld the imposition of personal penalty on partners of a partnership firm under Section ..
No ITC be denied solely for absence of lorry receipts and e-way bills where supplier was registered and tax stood discharged
The Hon’ble Madras High Court in M/s. Akal Trade Links quashed the order passed by the Assistant Commissioner (ST) confirming the demand on the ground of wrongful availment of ITC
COVER NOTE / PREFACE TO CERTIFICATE OF NON-AVAILMENT OF ITC
This note is issued as an explanatory preface to the Certificate of Non-Availment of Input Tax Credit (ITC) and Non-requirement of ITC Reversal under Section 34 of the CGST Act, 2017, furnished by the recipient of goods for GST compliance, audit verification, and other statutory or departmental purposes.