The Delhi High Court ruled that GST authorities can issue a single SCN covering multiple financial years under Sections 73 and 74 of the CGST Act. The Court held that the statutory language itself permits consolidated proceedings even in non-fraud classification disputes.
The Court held that blocking of the electronic credit ledger under Rule 86A cannot continue beyond the statutory one-year period. It clarified that such restriction automatically lapses by operation of law regardless of pending departmental proceedings.
The court held that Sections 73 and 74 allow show cause notices for any period, not limited to a financial year. Consolidated notices are valid, subject to limitation checks for each period.
The central issue was whether incomplete notices satisfy legal requirements. The Court ruled that mere reproduction of statutory language without factual foundation is insufficient. The decision reinforces strict adherence to natural justice principles.
The issue was whether the 2019 amendment to Section 54 could limit earlier refund claims. The Court ruled that the amendment is prospective and cannot affect pre-amendment entitlements. Claims were held valid within extended timelines.
The Court examined whether employees could be penalised under Section 122(1A) for company-level GST violations. It held that only “taxable persons” fall within the scope of the provision, excluding employees without independent registration.
The Tribunal held that service tax cannot be demanded again under RCM if already paid by the service provider. However, the benefit applies only when full payment is conclusively proven.
The Court ruled that limitation under Section 54 cannot bar refund of mistakenly paid GST. It held that excess tax collected without authority violates Article 265 and must be returned.
The Court ruled that ITC on GIDC charges is allowable where no construction is involved. It also held that Section 74 proceedings fail without fraud or suppression.
The law prohibits all real-money online games regardless of skill, marking a major shift from earlier legal precedents and reshaping the gaming industry landscape.
