The Court held that blocking of the Electronic Credit Ledger must automatically cease after one year under Rule 86A(3). Continued restriction beyond the statutory period was declared illegal.
ITAT Hyderabad held that reassessment proceedings were invalid because the notice under Section 148 was issued by the jurisdictional officer rather than through the mandatory faceless system. The assessment order was quashed for lack of jurisdiction.
The Madras High Court held that passing two assessment orders for the same GSTR-2A and GSTR-3B mismatch leads to duplication and double taxation. The earlier order was quashed and the later order was remanded for fresh consideration.
The High Court condoned delay in filing a GST appeal where the taxpayer believed the supplier would rectify an ITC mismatch. The appeal was restored for decision on merits.
The Karnataka High Court held that once cognizance is taken, a private complaint assumes the nature of an FIR and may be referred to by the complainant during testimony. The Court upheld the Magistrate’s decision permitting such reference.
The article examines the issue of whether uploading notices or orders on the GST portal constitutes valid “communication” under Section 169 of the CGST Act, particularly in cases where taxpayers claim they were unaware of such uploads. Section 169 prescribes multiple modes for serving notices and orders, including personal delivery, post, email, publication, or making […]
Form GST PMT-09 is a facility provided under the GST law that enables a registered taxpayer to transfer or adjust balances available in the electronic cash ledger between different major heads and minor heads. The article explains the applicability and practical use of Form GST PMT-09, particularly for transferring cash balances within the same GSTIN […]
Complete guide to company-to-LLP conversion covering legal provisions, Section 47(xiiib) tax exemption, conditions, benefits, and step-by-step procedural compliance.
A significant change proposed in the current Union Budget relates to the disallowance of deduction of interest expenditure incurred on borrowings used for earning dividend income or income from units of mutual funds. The proposal seeks to amend Section 93(2) of the Income-tax Act, 2025, and is intended to come into effect from 1 April 2026.
Section 64 of the CGST Act empowers the proper officer to undertake summary assessment in special cases where any delay is likely to adversely affect revenue. This provision is intended only for urgent situations — for example, unaccounted goods in transit, perishable goods, or fly‑by‑night dealers where immediate crystallisation of liability is essential. It is an exception […]
