Single GST SCN under Sections 73/74 cannot validly cover multiple tax periods: High Court The dispute before the High Court arose from the issuance of consolidated show cause notices (SCNs) under Sections 73 and 74 of the CGST Act, 2017, covering multiple financial years. The assessees challenged such notices on the ground that the GST…
ITC Claim Valid Despite Delay: Karnataka High Court Applies CGST Section 16(5) Amendment The Karnataka High Court weighed in on the GST issue and ruled that because the law changed, taxpayers could go back and claim tax credits from earlier years—as long as they filed their returns by November 30, 2021. Fact of the Case…
High Court Stresses Need for Proper Verification; Remands Case of GST Non-genuine Purchases The Karnataka High Court held that serious GST allegations need proper verification and allegations made against the petitioner, if not verified properly, can impact its financial positions significantly. As petitioner submitted supporting evidence, the case was remanded for fresh review. The case…
HC Sets Aside GST Demand Order for Mechanical ITC Mismatch; Orders Fresh Adjudication A steel dealer found themselves in hot water for FY 2017-18 when GST authorities flagged discrepancies between their GSTR-3B, GSTR-1, and GSTR-2A returns. After the usual exchange of notices, the department slapped the dealer with an order for tax, interest, and penalties….
HC Sets Aside ITAT Remand; Assessment on Deceased Assessee Quashed The assessee, Late Shri Gopalaiyengar Madabushi Muralidhar, filed his return for AY 2016-17. During the pendency of assessment proceedings, he passed away on 09.11.2017. Despite this, the Assessing Officer completed the assessment on 27.12.2018 in the name of the deceased. Notably, a notice under Section…
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