The Tribunal noted that the Applicant repeatedly failed to appear or file objections despite multiple opportunities being granted. In absence of any rebuttal, GSTAT proceeded on the basis of the DGAP report and available records.
ICSI recommended restoring public access to basic company master data without mandatory login requirements. The representation stated that quick verification access is essential for professionals, stakeholders, and third parties.
ITAT Raipur held that penalty proceedings initiated after unreasonable delay violated the statutory limitation prescribed under Section 275(1)(c). The Tribunal ruled that delayed penalty orders cannot survive once limitation expires.
Bombay High Court held that revisionary powers under Section 263 cannot be invoked where the Assessing Officer had already conducted enquiries and accepted a plausible view. Mere dissatisfaction with the depth of enquiry does not render the assessment order erroneous.
ITAT Kolkata held that entire bogus purchases must be added under Section 69C where the supplier was proved to be a paper entity and no evidence of actual delivery of goods existed. The ruling reiterates that bank payments and invoices alone cannot establish genuineness.
ITAT Kolkata held that presumptive taxation under Section 44AD was wrongly invoked where the assessee’s turnover exceeded ₹2 crore. The Tribunal clarified that statutory turnover limits must be strictly satisfied before applying presumptive profit provisions.
The analysis highlights how GST law forces recipients to pay suppliers within 180 days while still exposing them to ITC denial if suppliers default. It contends that the provision imposes an impossible burden on compliant taxpayers.
The Court held that Members of Parliament and other constitutional authorities are entitled to the honorific “Hon’ble” under established protocol. It clarified that personal familiarity or grievances cannot justify omission of the recognized honorific.
The article explains how the Government replaced the PDF-based Annexure-B with a structured JSON utility for GST refund applications. The new system enables automated invoice-level validations and technology-driven refund processing.
The Bombay High Court ruled that GST authorities cannot create a negative balance in the Electronic Credit Ledger while blocking ITC under Rule 86A.
