Ritesh Arora & Associates

Ritesh Arora & Associates | Chartered Accountants Specializing in GST litigation | Advisory | Audit | Tax | CFO | Accounting | Startup Support | Valuation.

[Ritesh Arora & Associates @riteshglobalca]

Can GST refund rights be denied through a later circular?

No. The Calcutta High Court in M/s. Adani Wilmar Ltd. held that clarificatory circulars cannot retrospectively deny refund of unutilised ITC under Section 54.

#GST #GSTRefund #UnutilisedITC #Section54 #GSTLitigation

[Ritesh Arora & Associates @riteshglobalca]

Can GST authorities attach assets without recording reasons?

The Bombay High Court held that provisional attachment under Section 83 is invalid if authorities fail to record reasons or provide a proper hearing.

#GST #Section83 #GSTLitigation #TaxpayerRights

[Ritesh Arora & Associates @riteshglobalca]

Can a single GST show-cause notice cover multiple financial years?

No. Karnataka HC in M/s. MCR Marketing held that clubbing multiple tax periods in one GST notice is legally unsustainable. GST liability must be determined period-wise.

#GST #ShowCauseNotice #GSTCompliance

[Ritesh Arora & Associates @riteshglobalca]

Can GST authorities impose both late fee and general penalty for delayed return filing?

No. Madras HC in Prajith Enterprises held that imposing both amounts to double punishment under GST law.

#GST #GSTPenalty #LateFee #GSTCompliance

[Ritesh Arora & Associates @riteshglobalca]

Can the High Court interfere with a GST show-cause notice at the initial stage?

No. Allahabad HC in M/s. Ishan Industries v. Director, DGGI held that disputed facts and evidence must be examined during adjudication, not at the SCN stage.

#GST #ShowCauseNotice #GSTLitigation

[Ritesh Arora & Associates @riteshglobalca]

Can GST appeal limitation under Section 107 be extended beyond 120 days?

No. Gujarat HC in Hariom Industries held that the statutory limit of 120 days cannot be extended, even in writ jurisdiction.

#GST #GSTAppeal #Section107 #GSTCompliance

[Ritesh Arora & Associates @riteshglobalca]

Can ITC be reversed by ignoring GSTR-1, GSTR-3B and GSTR-9 returns?

No. Calcutta HC in Shine Pharmaceuticals Ltd. held that ITC reversal is invalid where authorities ignore statutory GST returns available on the GST portal.

#GST #ITC #GSTCaseLaw #GSTCompliance

[Ritesh Arora & Associates @riteshglobalca]

Can GST notices be issued to a deceased taxpayer without serving the legal representative?

No. Allahabad HC in Rajvanti Devi v. State of U.P. held that such proceedings are void ab initio and unenforceable.

#GST #GSTCaseLaw #GSTNotice #GSTCompliance

[Ritesh Arora & Associates @riteshglobalca]

Can GST recovery start before uploading FORM GST DRC-07?
No — Madras HC in JVS Agencies held that recovery proceedings before uploading DRC-07 are procedurally invalid under GST law.

#GST #DRC07 #GSTRecovery #GSTCaseLaw #GSTLitigation #TaxUpdate

[Ritesh Arora & Associates @riteshglobalca]

Can Form GST DRC-01 replace a proper Show Cause Notice u/s 73?
No — Gauhati HC in Md. Shoriful Islam held that Form GST DRC-01 is only a summary and cannot substitute a statutory SCN. Orders passed without proper SCN and hearing violate natural justice.

#GST #Section73 #GSTDRC01

[Ritesh Arora & Associates @riteshglobalca]

Can GST authorities re-block the Electronic Credit Ledger after expiry of the initial Rule 86A blocking period?
Yes - Telangana HC in Creative Enterprises held that re-blocking is valid if supported by ongoing proceedings and statutory backing.
#GST #Rule86A #InputTaxCredit

[Ritesh Arora & Associates @riteshglobalca]

Are University affiliation & inspection fees exempt from GST?

No — Madras HC in Bharathidasan University held these are regulatory services and taxable under GST, not exempt educational services.

#GST #GSTCaseLaw #UniversityGST #TaxUpdate #EducationalServices

[Ritesh Arora & Associates @riteshglobalca]

Is a late-November SCN time-barred under Section 73?
No — Gauhati HC in Surya Business Pvt. Ltd. held limitation must be computed using the calendar-month & corresponding-date rule. The SCN was within limitation.
#GST #Section73 #GSTCaseLaw #ShowCauseNotice #IndirectTax

[Ritesh Arora & Associates @riteshglobalca]

Does payment under protest during interception bar your right to challenge?
No- P&H High Court in Deutsche Cars Pvt. Ltd. held Sec 129(5) doesn’t extinguish taxpayer rights. Payment under protest ≠ acceptance of liability. Authorities must pass a reasoned order.
#GST #Section129

[Ritesh Arora & Associates @riteshglobalca]

Can ITC be transferred on going concern transfer while retaining GST exemption?

Yes -Andhra Pradesh High Court in M/s. Shilpa Medicare Limited v. Union of India held Notification 12/2017 exemption does not bar ITC transfer under Section 18(3).

#GST #InputTaxCredit #GoingConcern

[Ritesh Arora & Associates @riteshglobalca]

Wishing you a peaceful Buddha Purnima..

May the teachings of Buddha inspire wisdom, compassion & clarity in life and business. Let’s embrace mindful growth and ethical success.

#BuddhaPurnima #Wisdom #Peace #Compassion #Mindfulness #Growth

[Ritesh Arora & Associates @riteshglobalca]

Can delay in filing a GST appeal be condoned beyond Section 107 limits?

Yes — Rajasthan High Court in M/s. M.R. Traders v. Union of India held High Courts can condone delay in exceptional cases under writ jurisdiction to prevent injustice.

#GST #Section107 #GSTAppeal

[Ritesh Arora & Associates @riteshglobalca]

Can GST adjudication proceed without supplying relied-upon evidence?

No — Calcutta High Court held non-supply of relied-upon documents violates natural justice and can invalidate adjudication.

#GST #GSTCaseLaw #NaturalJustice #GSTLitigation

[Ritesh Arora & Associates @riteshglobalca]

Can GST summons amount to initiation of proceedings?

No — Delhi High Court in Naveen & Suraj Kumar v. DGGI held summons are inquiry-stage tools, not initiation of proceedings. Anticipatory relief at this stage is premature.
Summons ≠ prosecution.

#GST #GSTSummons #DGGI

[Ritesh Arora & Associates @riteshglobalca]

Can CBIC assign functions to officers through circulars u/s 168?

Yes — Delhi High Court in Lovelesh Singhal v. CBIC upheld validity of CBIC circulars assigning functions to officers under Section 168 CGST Act.

#GST #CBIC #Section168 #GSTCaseLaw #GSTLitigation