The Court held that genuine errors in returns can be corrected despite statutory deadlines. Technical timelines cannot override accurate tax reporting.
Court held retrospective cancellation invalid if not proposed in show cause notice. Key takeaway: Proper notice is mandatory for valid action.
The High Court ruled that refund of unutilised ITC on exports cannot be rejected solely due to late LUT submission. Substantive zero-rating benefits prevail over procedural lapses.
The court held that assessment orders issued in the name of a deceased person are void. Fresh proceedings must be initiated against legal heirs, with recovery limited to the estate.
GST Refund on Education Consultancy Services Post K C Overseas Education: Scope of Section 54 and Limitation – Interplay of Section 54, Explanation (2)(d) and Limitation under the CGST Act, 2017 1. Introduction The judgment of the Supreme Court in K C Overseas Education Pvt. Ltd. has finally settled a long-standing controversy under the Goods […]
The Supreme Court upheld that mere excess stock found during inspection is insufficient for confiscation under Section 130. Tax must be assessed through Section 35(6) read with Sections 73 or 74, ensuring due process.
High Courts are declining to entertain GST writs now that GSTAT is operational. Taxpayers must pursue statutory appeals, with courts granting limited transition relief to avoid hardship.
The court held that Section 74 cannot be used unless fraud, wilful misstatement, or suppression with intent to evade tax is specifically alleged and proved. In the absence of these ingredients, the entire GST proceeding is without jurisdiction and must fail.
The Supreme Court confirms that failure to file monthly GST returns, even if taxes are later paid, may constitute wilful suppression, attracting Section 74 penalties.
The Supreme Court held that GST exemption depends on residential use of the property, not the commercial status of the tenant. Hostels and long-term PGs qualify as residential dwellings.
