The monetary limits for the Department (tax authorities) to file appeals under the Goods and Services Tax (GST) framework are ₹20 lakh for the GST Appellate Tribunal (GSTAT), ₹1 crore for the High Court, and ₹2 crore for the Supreme Court. Under Section 120 of the CGST Act, these thresholds prevent the government from pursuing low-value litigation.
Departmental Appeal Thresholds -GSTAT Limit: ₹20,00,000 (disputed tax, refund, or penalty amount must exceed this to file) -High Court Limit: ₹1,00,,00,000 -Supreme Court Limit: ₹2,00,00,000
Calculation Rules for the Limits -Disputed Tax: Includes the aggregate of CGST, SGST/UTGST, IGST, and Compensation Cess. -Interest/Penalty/Late Fee: If a case involves only interest, penalty, or late fee without any disputed tax, that specific amount is considered independently. -Erroneous Refunds: The total refund amount in dispute dictates the monetary threshold. -Composite Orders: When an order covers multiple notices or periods, the total combined financial effect applies rather than individual amounts.
Exceptions Where Limits Do Not Apply -Constitutional Validity: Cases where a provision of the CGST, SGST, or IGST Act has been declared ultra vires. -Classification & Valuation: Disputes relating to the classification of goods/services or valuation principles that have a recurring wide impact. -Adverse Remarks: Orders containing severe strictures or adverse remarks against the department or its officers
Capital Gains Tax When a Company Sells an Industrial Plot (Land/Building).
When a company sells an industrial plot (land, and sometimes an attached building), the profit is normally taxed in the company’s hands under the head “Capital Gains”. The key drivers are: (1) long-term vs short-term classification, (2) deemed consideration under Section 50C, and (3) whether depreciation rules apply. This is general guidance; always verify with your sale documents and return records. 1) Long-term vs short-term (holding period)
For immovable property (land or building), it is generally long-term if held for more than 24 months; otherwise it is short-term. The Income Tax Department’s updated material continues to apply the 24-month test for land/building.
Practical tip: use the acquisition date from the purchase deed/allotment and the transfer date from the registered sale deed (or other legally recognised transfer date).
2) Basic computation (what is taxed) Capital gain is broadly:
Full Value of Consideration (FVC) – transfer expenses – (cost of acquisition / improvement, as permitted) = capital gain.
For older transfers where indexation is available, the cost is replaced by indexed cost using the Cost Inflation Index (CII).
3) Section 50C: stamp duty value can override sale price.
If the stamp valuation authority (SVA) value is higher than the stated sale consideration, Section 50C can deem the SVA value as the FVC for capital gains computation (subject to statutory mechanisms, including valuation reference).
A commonly applied safe-harbour summarised in professional guidance is that where stamp duty value does not exceed 110% of the actual consideration, the actual consideration can be taken as the FVC.
Because 50C can increase taxable gains significantly, always preserve (a) sale consideration proof, (b) stamp duty value, and (c) any valuation correspondence.
4) Tax rate & indexation: pre vs post 23 July 2024 (major amendment) For transfers up to 22-07-2024, LTCG on property was typically taxed at 20% with indexation under Section 112 (plus applicable surcharge/cess).
For transfers on/after 23-07-2024, the Government stated that the rate for “other long-term capital gains” under Section 112 has been rationalised to 12.5% “without indexation”.
Therefore, the transfer date in the registered document usually determines whether you compute at 20% with indexation (old regime) or 12.5% without indexation (new regime).
5. Depreciation / “block of assets” issue (Section 50) Land is not depreciable, so a pure land sale usually follows normal property capital gains rules. But if the sale includes a depreciable building that is part of a “block of assets” on which depreciation was claimed, Section 50 applies a special computation and treats the resulting gain as short-term for that depreciable asset transfer.
In mixed cases (land + building), companies often allocate values separately (supported by documents/valuation) so that land is taxed under normal rules and the building portion follows depreciation/block rules
6. Company compliance (high level)
Report the transaction in the company return and keep a clean paper trail: purchase deed, improvement proofs, sale deed, transfer expense invoices, stamp value evidence.
Check advance tax/self-assessment tax and interest exposure where the gain is large.
Reconcile any TDS credit (if deducted) with Form 26AS/AIS and books.
Takeaway
For most companies, sale of an industrial plot held for more than 24 months results in LTCG taxable in the company. The biggest “swing factors” are (i) whether Section 50C deems a higher consideration, (ii) whether a depreciable building triggers Section 50, and (iii) whether the transfer falls before or after 23-07-2024 (indexation removed and a 12.5% rate introduced). Compute with documents before taking downstream steps like distributions or closure.
The Supreme Court of India has upheld the constitutional validity of Section 69 of the CGST Act, 2017, confirming the arrest powers of GST officers for specified offences like fraudulent input tax credit (ITC) and tax evasion. The Court ruled that these powers are constitutionally valid and necessary for effective tax collection.
Key Highlights of the Ruling
-Legislative Competence: The apex court determined that the power to arrest and prosecute is ancillary and incidental to the legislative power of levying and collecting GST under Article 246-A of the Constitution.
-Prior Precedent: The bench (comprising Justice Manmohan and Justice K. Vinod Chandran) disposed of a writ petition challenging the provision, reiterating that the issue of constitutional validity is definitively settled and no longer res integra (an open question).
-Procedural Safeguards: Arrests are not arbitrary and are confined strictly to severe, organized, or high-value evasion instances outlined in Section 132 of the Act. Authorities are mandated to provide grounds for arrest and produce the accused before a Magistrate within 24 hours.
Annual Foreign Liabilities and Assets (FLA) Return filing.
The Reserve Bank of India (RBI) extended the annual Foreign Liabilities and Assets (FLA) Return filing deadline to July 31, 2026.
The original deadline was July 15. This mandatory FEMA compliance applies to all Indian entities, including companies and LLPs, with outstanding Foreign Direct Investment (FDI) or Overseas Direct Investment (ODI) as of March 31, 2026.
All entities must submit the return electronically via the official RBI FLAIR Portal. If your annual audit is not yet finalized, you can file using provisional figures and submit a revised return by September 30, 2026, without needing prior approval.
To quickly unfreeze a bank account blocked over cyber offence allegations, first obtain the freeze details (Cyber Police Station name, acknowledgment number, and Investigating Officer) from your bank. Next, submit a formal representation with transaction proofs to the Investigating Officer to obtain a No Objection Certificate (NOC).
1. Administrative and Law Enforcement Remedies
-Contact the Investigating Officer (IO): Visit the local Cyber Crime Police Station or the specific unit that requested the freeze. Provide bank statements, tax logs, or legitimate invoices proving the funds are from a legal source and that you had no direct involvement in the alleged fraud.
- Obtain an NOC: Once the Cyber Cell is satisfied that you are not a suspect or that the transactions are bona fide, they will issue an NOC. Submit this document to your bank's branch or nodal officer to lift the lien or debit freeze.
-Seek Partial Unfreezing (Lien Marking): If only a specific transaction is under investigation, request the police to place a "lien" (hold) exclusively on the disputed fraud amount, allowing you to access the remainder of your balance.
2. Judicial Remedies
-Petition before the Magistrate: Under Sections 497 and 503 of the BNSS 2023 (formerly Sections 451 and 457 of the CrPC), you can petition the jurisdictional Judicial Magistrate. The court will call for a police report and can legally order the unfreezing of your account if the seizure is found to be unlawful or disproportionate.
-Writ Petition in High Court: If the freezing authority is from a different state, making local court access difficult, you can file a Writ Petition invoking Article 226 of the Constitution before your state's High Court. Courts frequently intervene when blanket freezes violate the fundamental right to livelihood.
3. Escalation and Compliance
-Banking Ombudsman: If your account was frozen arbitrarily without any official directive from law enforcement, or if the bank failed to provide you with the freeze order details, you can escalate the issue through the RBI Ombudsman.
-Monitor the Process: Under the Indian Cyber Crime Coordination Centre (I4C) Standard Operating Procedure, Investigating Officers ideally review freeze requests within defined timeframes. Following up with documented evidence ensures that these administrative timelines are actively met.
The proposed GSTAT Procedure Rules amendments aim to simplify appeal filing, reduce paperwork, strengthen digital compliance, and make GST litigation more efficient.
What Changed
· Exemption for Portal Orders: Appellants no longer need to attach certified copies of impugned orders if the order is already available on the GST common portal.
· Expanded Definition of Certified Copies: Authentication of documents can now be done by self-attestation or by an authorized representative, rather than exclusively requiring the issuing officer's stamp.
· Liberalized Defect Curation: The window to cure filing defects has been extended from 30 to up to 45 working days, with a provision for a personal hearing before a Registrar rejects an appeal.
· Rationalized Cause Lists: The tribunal shifted from daily cause lists to weekly cause lists, published before the last working day of the previous week.
· Rectification Fees Removed: The mandatory fee for filing rectification applications has been abolished.
What It Means for GST Litigation
· Reduced Compliance Burden: Relaxed copy requirements and flexible defect curing timelines lower the risk of appeals being dismissed on technical grounds or "chain-of-copies" paperwork errors.
· Faster Dispute Resolution: The transition to GSTAT portal-based document sharing expedites the registration and initial scrutiny phases.
· Better Time Management: The weekly cause list enables tax professionals and litigants to plan hearing appearances well in advance, reducing wait times.
· Relief for Legacy Disputes: With this, these rule amendments ease the backlog of appeals arising from the initial, manual rollout of tribunal benches.
What Changed
· Exemption for Portal Orders: Appellants no longer need to attach certified copies of impugned orders if the order is already available on the GST common portal.
· Expanded Definition of Certified Copies: Authentication of documents can now be done by self-attestation or by an authorized representative, rather than exclusively requiring the issuing officer's stamp.
· Liberalized Defect Curation: The window to cure filing defects has been extended from 30 to up to 45 working days, with a provision for a personal hearing before a Registrar rejects an appeal.
· Rationalized Cause Lists: The tribunal shifted from daily cause lists to weekly cause lists, published before the last working day of the previous week.
· Rectification Fees Removed: The mandatory fee for filing rectification applications has been abolished.
What It Means for GST Litigation
· Reduced Compliance Burden: Relaxed copy requirements and flexible defect curing timelines lower the risk of appeals being dismissed on technical grounds or "chain-of-copies" paperwork errors.
· Faster Dispute Resolution: The transition to GSTAT portal-based document sharing expedites the registration and initial scrutiny phases.
· Better Time Management: The weekly cause list enables tax professionals and litigants to plan hearing appearances well in advance, reducing wait times.
· Relief for Legacy Disputes: With this, these rule amendments ease the backlog of appeals arising from the initial, manual rollout of tribunal benches.
Circumstances under which whether to file appeal to High Court or file Writ petition to High Court.
File a High Court appeal (Section 260A) within 120 days of receiving an Income Tax Appellate Tribunal (ITAT) order involving a "substantial question of law".
File a Writ Petition (Article 226) when statutory remedies are exhausted, violated (natural justice), or tax authorities act without jurisdiction, often used against re-assessment notices (Sec 148) or arbitrary orders.
When to File an Appeal to High Court (Sec 260A) Trigger: Aggrieved by an order passed by the ITAT (Appellate Tribunal). Grounds: The case must involve a "substantial question of law" (not just facts).
Time Limit: Within 120 days from the date the ITAT order is received.
Form: A memorandum of appeal precisely stating the question of law.
When to File a Writ Petition to High Court (Art. 226).
A writ petition is not a shortcut and should generally be filed only after exhausting statutory remedies (like CIT Appeals or ITAT), unless exceptional circumstances exist:
Non-Jurisdictional Orders: Assessing Officer acts outside their power, such as issuing notice under Section 148 without proper justification or legal basis.
Violation of Natural Justice: Orders passed without giving an opportunity to be heard (no show-cause notice).
Re-assessment Issues: When a reassessment notice (Sec 147/148) is issued, and reasons for re-opening are not provided or legally sound.
Arbitrary/Illegal Orders: Orders that are perverse, violate statutory requirements, or demand immediate high-court intervention.
File a High Court appeal (Section 260A) within 120 days of receiving an Income Tax Appellate Tribunal (ITAT) order involving a "substantial question of law".
File a Writ Petition (Article 226) when statutory remedies are exhausted, violated (natural justice), or tax authorities act without jurisdiction, often used against re-assessment notices (Sec 148) or arbitrary orders.
When to File an Appeal to High Court (Sec 260A)
Trigger: Aggrieved by an order passed by the ITAT (Appellate Tribunal).
Grounds: The case must involve a "substantial question of law" (not just facts).
Time Limit: Within 120 days from the date the ITAT order is received.
Form: A memorandum of appeal precisely stating the question of law.
When to File a Writ Petition to High Court (Art. 226)
A writ petition is not a shortcut and should generally be filed only after exhausting statutory remedies (like CIT Appeals or ITAT), unless exceptional circumstances exist:
Non-Jurisdictional Orders: Assessing Officer acts outside their power, such as issuing notice under Section 148 without proper justification or legal basis.
Violation of Natural Justice: Orders passed without giving an opportunity to be heard (no show-cause notice).
Re-assessment Issues: When a reassessment notice (Sec 147/148) is issued, and reasons for re-opening are not provided or legally sound.
Arbitrary/Illegal Orders: Orders that are perverse, violate statutory requirements, or demand immediate high-court intervention.
The Appellate Tribunal for Forfeited Property (ATFP) in India hears appeals against orders involving the attachment, seizure, or forfeiture of properties deemed to be illegally acquired. It acts under acts like SAFEMA (1976), NDPS (1985), and PMLA (2002) to cover properties tied to smuggling, foreign exchange manipulation, illicit drug traffic, and money laundering.
Key Areas Covered Under ATFP:
SAFEMA (1976): Appeals regarding forfeiture of properties held by smugglers, foreign exchange manipulators, and their relatives or associates.
NDPS Act (1985): Appeals against attachment/forfeiture of property derived from illicit traffic in narcotic drugs and psychotropic substances.
PMLA (2002): Appeals concerning orders issued by authorities under the Prevention of Money-Laundering Act regarding attached property.
Benami Transactions (Prohibition) Act: Appeals against decisions made by the Income Tax Department/Competent Authority regarding Benami properties.
FEMA: Appeals concerning penalties imposed by authorized authorities under the Foreign Exchange Management Act.
Functions of the Tribunal:
Adjudication: It reviews decisions made by competent authorities, including seizure of property.
Case Categorization: It handles cases related to Section 68(O) of the NDPS Act and Section 12(4) of SAFEMA.
Authority: The tribunal comprises a Chairman (usually a retired Supreme Court/High Court judge) and two members, serving as a check on illegal asset seizure actions.
Rahul Jha Associate Legal
GST Appeal By GST Department
The monetary limits for the Department (tax authorities) to file appeals under the Goods and Services Tax (GST) framework are ₹20 lakh for the GST Appellate Tribunal (GSTAT), ₹1 crore for the High Court, and ₹2 crore for the Supreme Court. Under Section 120 of the CGST Act, these thresholds prevent the government from pursuing low-value litigation.
Departmental Appeal Thresholds
-GSTAT Limit: ₹20,00,000 (disputed tax, refund, or penalty amount must exceed this to file)
-High Court Limit: ₹1,00,,00,000
-Supreme Court Limit: ₹2,00,00,000
Calculation Rules for the Limits
-Disputed Tax: Includes the aggregate of CGST, SGST/UTGST, IGST, and Compensation Cess.
-Interest/Penalty/Late Fee: If a case involves only interest, penalty, or late fee without any disputed tax, that specific amount is considered independently.
-Erroneous Refunds: The total refund amount in dispute dictates the monetary threshold.
-Composite Orders: When an order covers multiple notices or periods, the total combined financial effect applies rather than individual amounts.
Exceptions Where Limits Do Not Apply
-Constitutional Validity: Cases where a provision of the CGST, SGST, or IGST Act has been declared ultra vires.
-Classification & Valuation: Disputes relating to the classification of goods/services or valuation principles that have a recurring wide impact.
-Adverse Remarks: Orders containing severe strictures or adverse remarks against the department or its officers
#GSTAppeals
#monetarylimitsforgstappeal
#GSTLitigation
1 day ago | [YT] | 0
View 0 replies
Rahul Jha Associate Legal
Capital Gains Tax When a Company Sells an Industrial Plot (Land/Building).
When a company sells an industrial plot (land, and sometimes an attached building), the profit is normally taxed in the company’s hands under the head “Capital Gains”. The key drivers are: (1) long-term vs short-term classification, (2) deemed consideration under Section 50C, and (3) whether depreciation rules apply. This is general guidance; always verify with your sale documents and return records.
1) Long-term vs short-term (holding period)
For immovable property (land or building), it is generally long-term if held for more than 24 months; otherwise it is short-term. The Income Tax Department’s updated material continues to apply the 24-month test for land/building.
Practical tip: use the acquisition date from the purchase deed/allotment and the transfer date from the registered sale deed (or other legally recognised transfer date).
2) Basic computation (what is taxed)
Capital gain is broadly:
Full Value of Consideration (FVC) – transfer expenses – (cost of acquisition / improvement, as permitted) = capital gain.
For older transfers where indexation is available, the cost is replaced by indexed cost using the Cost Inflation Index (CII).
3) Section 50C: stamp duty value can override sale price.
If the stamp valuation authority (SVA) value is higher than the stated sale consideration, Section 50C can deem the SVA value as the FVC for capital gains computation (subject to statutory mechanisms, including valuation reference).
A commonly applied safe-harbour summarised in professional guidance is that where stamp duty value does not exceed 110% of the actual consideration, the actual consideration can be taken as the FVC.
Because 50C can increase taxable gains significantly, always preserve (a) sale consideration proof, (b) stamp duty value, and (c) any valuation correspondence.
4) Tax rate & indexation: pre vs post 23 July 2024 (major amendment)
For transfers up to 22-07-2024, LTCG on property was typically taxed at 20% with indexation under Section 112 (plus applicable surcharge/cess).
For transfers on/after 23-07-2024, the Government stated that the rate for “other long-term capital gains” under Section 112 has been rationalised to 12.5% “without indexation”.
Therefore, the transfer date in the registered document usually determines whether you compute at 20% with indexation (old regime) or 12.5% without indexation (new regime).
5. Depreciation / “block of assets” issue (Section 50)
Land is not depreciable, so a pure land sale usually follows normal property capital gains rules. But if the sale includes a depreciable building that is part of a “block of assets” on which depreciation was claimed, Section 50 applies a special computation and treats the resulting gain as short-term for that depreciable asset transfer.
In mixed cases (land + building), companies often allocate values separately (supported by documents/valuation) so that land is taxed under normal rules and the building portion follows depreciation/block rules
6. Company compliance (high level)
Report the transaction in the company return and keep a clean paper trail: purchase deed, improvement proofs, sale deed, transfer expense invoices, stamp value evidence.
Check advance tax/self-assessment tax and interest exposure where the gain is large.
Reconcile any TDS credit (if deducted) with Form 26AS/AIS and books.
Takeaway
For most companies, sale of an industrial plot held for more than 24 months results in LTCG taxable in the company. The biggest “swing factors” are
(i) whether Section 50C deems a higher consideration,
(ii) whether a depreciable building triggers Section 50, and
(iii) whether the transfer falls before or after 23-07-2024 (indexation removed and a 12.5% rate introduced).
Compute with documents before taking downstream steps like distributions or closure.
#incometax
#CapitalGainsTax
#industrialbuikding
#IncomeTaxPlanning
1 day ago | [YT] | 0
View 0 replies
Rahul Jha Associate Legal
The Supreme Court of India has upheld the constitutional validity of Section 69 of the CGST Act, 2017, confirming the arrest powers of GST officers for specified offences like fraudulent input tax credit (ITC) and tax evasion. The Court ruled that these powers are constitutionally valid and necessary for effective tax collection.
Key Highlights of the Ruling
-Legislative Competence: The apex court determined that the power to arrest and prosecute is ancillary and incidental to the legislative power of levying and collecting GST under Article 246-A of the Constitution.
-Prior Precedent: The bench (comprising Justice Manmohan and Justice K. Vinod Chandran) disposed of a writ petition challenging the provision, reiterating that the issue of constitutional validity is definitively settled and no longer res integra (an open question).
-Procedural Safeguards: Arrests are not arbitrary and are confined strictly to severe, organized, or high-value evasion instances outlined in Section 132 of the Act. Authorities are mandated to provide grounds for arrest and produce the accused before a Magistrate within 24 hours.
#gstarrestprovision
#gstarrest
#gstsection69
#GST
#SupremeCourt
#ConstitutionalValidity
1 week ago | [YT] | 0
View 0 replies
Rahul Jha Associate Legal
Annual Foreign Liabilities and Assets (FLA) Return filing.
The Reserve Bank of India (RBI) extended the annual Foreign Liabilities and Assets (FLA) Return filing deadline to July 31, 2026.
The original deadline was July 15. This mandatory FEMA compliance applies to all Indian entities, including companies and LLPs, with outstanding Foreign Direct Investment (FDI) or Overseas Direct Investment (ODI) as of March 31, 2026.
All entities must submit the return electronically via the official RBI FLAIR Portal. If your annual audit is not yet finalized, you can file using provisional figures and submit a revised return by September 30, 2026, without needing prior approval.
#FEMACompliance
#RbiCompliance
#fdicompliance
#ODICompliance
1 week ago | [YT] | 0
View 0 replies
Rahul Jha Associate Legal
To quickly unfreeze a bank account blocked over cyber offence allegations, first obtain the freeze details (Cyber Police Station name, acknowledgment number, and Investigating Officer) from your bank. Next, submit a formal representation with transaction proofs to the Investigating Officer to obtain a No Objection Certificate (NOC).
1. Administrative and Law Enforcement Remedies
-Contact the Investigating Officer (IO): Visit the local Cyber Crime Police Station or the specific unit that requested the freeze. Provide bank statements, tax logs, or legitimate invoices proving the funds are from a legal source and that you had no direct involvement in the alleged fraud.
- Obtain an NOC: Once the Cyber Cell is satisfied that you are not a suspect or that the transactions are bona fide, they will issue an NOC. Submit this document to your bank's branch or nodal officer to lift the lien or debit freeze.
-Seek Partial Unfreezing (Lien Marking): If only a specific transaction is under investigation, request the police to place a "lien" (hold) exclusively on the disputed fraud amount, allowing you to access the remainder of your balance.
2. Judicial Remedies
-Petition before the Magistrate: Under Sections 497 and 503 of the BNSS 2023 (formerly Sections 451 and 457 of the CrPC), you can petition the jurisdictional Judicial Magistrate. The court will call for a police report and can legally order the unfreezing of your account if the seizure is found to be unlawful or disproportionate.
-Writ Petition in High Court: If the freezing authority is from a different state, making local court access difficult, you can file a Writ Petition invoking Article 226 of the Constitution before your state's High Court. Courts frequently intervene when blanket freezes violate the fundamental right to livelihood.
3. Escalation and Compliance
-Banking Ombudsman: If your account was frozen arbitrarily without any official directive from law enforcement, or if the bank failed to provide you with the freeze order details, you can escalate the issue through the RBI Ombudsman.
-Monitor the Process: Under the Indian Cyber Crime Coordination Centre (I4C) Standard Operating Procedure, Investigating Officers ideally review freeze requests within defined timeframes. Following up with documented evidence ensures that these administrative timelines are actively met.
#accountunfreeze
#freezbankaccountissue
#Cybercrimeallegation
#cyberlawyerservices
7011821936
4 weeks ago | [YT] | 1
View 0 replies
Rahul Jha Associate Legal
Proposed amendment in GSTAT procedure Rules.
The proposed GSTAT Procedure Rules amendments aim to simplify appeal filing, reduce paperwork, strengthen digital compliance, and make GST litigation more efficient.
What Changed
· Exemption for Portal Orders: Appellants no longer need to attach certified copies of impugned orders if the order is already available on the GST common portal.
· Expanded Definition of Certified Copies: Authentication of documents can now be done by self-attestation or by an authorized representative, rather than exclusively requiring the issuing officer's stamp.
· Liberalized Defect Curation: The window to cure filing defects has been extended from 30 to up to 45 working days, with a provision for a personal hearing before a Registrar rejects an appeal.
· Rationalized Cause Lists: The tribunal shifted from daily cause lists to weekly cause lists, published before the last working day of the previous week.
· Rectification Fees Removed: The mandatory fee for filing rectification applications has been abolished.
What It Means for GST Litigation
· Reduced Compliance Burden: Relaxed copy requirements and flexible defect curing timelines lower the risk of appeals being dismissed on technical grounds or "chain-of-copies" paperwork errors.
· Faster Dispute Resolution: The transition to GSTAT portal-based document sharing expedites the registration and initial scrutiny phases.
· Better Time Management: The weekly cause list enables tax professionals and litigants to plan hearing appearances well in advance, reducing wait times.
· Relief for Legacy Disputes: With this, these rule amendments ease the backlog of appeals arising from the initial, manual rollout of tribunal benches.
What Changed
· Exemption for Portal Orders: Appellants no longer need to attach certified copies of impugned orders if the order is already available on the GST common portal.
· Expanded Definition of Certified Copies: Authentication of documents can now be done by self-attestation or by an authorized representative, rather than exclusively requiring the issuing officer's stamp.
· Liberalized Defect Curation: The window to cure filing defects has been extended from 30 to up to 45 working days, with a provision for a personal hearing before a Registrar rejects an appeal.
· Rationalized Cause Lists: The tribunal shifted from daily cause lists to weekly cause lists, published before the last working day of the previous week.
· Rectification Fees Removed: The mandatory fee for filing rectification applications has been abolished.
What It Means for GST Litigation
· Reduced Compliance Burden: Relaxed copy requirements and flexible defect curing timelines lower the risk of appeals being dismissed on technical grounds or "chain-of-copies" paperwork errors.
· Faster Dispute Resolution: The transition to GSTAT portal-based document sharing expedites the registration and initial scrutiny phases.
· Better Time Management: The weekly cause list enables tax professionals and litigants to plan hearing appearances well in advance, reducing wait times.
· Relief for Legacy Disputes: With this, these rule amendments ease the backlog of appeals arising from the initial, manual rollout of tribunal benches.
#gstatprocedureamendment
#gstatappealprocedure.
#gstappeal
#gstlitigation
rahuljhaassociatelegal.com/
youtube.com/@RahulJhaAssociateLegal?si=NQOKwqdYI-r…
4 weeks ago | [YT] | 0
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Rahul Jha Associate Legal
Passing of Non-Speaking Order Without Adjudication of Legal Issue by CIT(A) held Unsustainable: ITAT Delhi Bench Sets Aside Order.
2 months ago | [YT] | 1
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Rahul Jha Associate Legal
Circumstances under which whether to file appeal to High Court or file Writ petition to High Court.
File a High Court appeal (Section 260A) within 120 days of receiving an Income Tax Appellate Tribunal (ITAT) order involving a "substantial question of law".
File a Writ Petition (Article 226) when statutory remedies are exhausted, violated (natural justice), or tax authorities act without jurisdiction, often used against re-assessment notices (Sec 148) or arbitrary orders.
When to File an Appeal to High Court (Sec 260A)
Trigger: Aggrieved by an order passed by the ITAT (Appellate Tribunal).
Grounds: The case must involve a "substantial question of law" (not just facts).
Time Limit: Within 120 days from the date the ITAT order is received.
Form: A memorandum of appeal precisely stating the question of law.
When to File a Writ Petition to High Court (Art. 226).
A writ petition is not a shortcut and should generally be filed only after exhausting statutory remedies (like CIT Appeals or ITAT), unless exceptional circumstances exist:
Non-Jurisdictional Orders: Assessing Officer acts outside their power, such as issuing notice under Section 148 without proper justification or legal basis.
Violation of Natural Justice: Orders passed without giving an opportunity to be heard (no show-cause notice).
Re-assessment Issues: When a reassessment notice (Sec 147/148) is issued, and reasons for re-opening are not provided or legally sound.
Arbitrary/Illegal Orders: Orders that are perverse, violate statutory requirements, or demand immediate high-court intervention.
2 months ago | [YT] | 0
View 0 replies
Rahul Jha Associate Legal
File a High Court appeal (Section 260A) within 120 days of receiving an Income Tax Appellate Tribunal (ITAT) order involving a "substantial question of law".
File a Writ Petition (Article 226) when statutory remedies are exhausted, violated (natural justice), or tax authorities act without jurisdiction, often used against re-assessment notices (Sec 148) or arbitrary orders.
When to File an Appeal to High Court (Sec 260A)
Trigger: Aggrieved by an order passed by the ITAT (Appellate Tribunal).
Grounds: The case must involve a "substantial question of law" (not just facts).
Time Limit: Within 120 days from the date the ITAT order is received.
Form: A memorandum of appeal precisely stating the question of law.
When to File a Writ Petition to High Court (Art. 226)
A writ petition is not a shortcut and should generally be filed only after exhausting statutory remedies (like CIT Appeals or ITAT), unless exceptional circumstances exist:
Non-Jurisdictional Orders: Assessing Officer acts outside their power, such as issuing notice under Section 148 without proper justification or legal basis.
Violation of Natural Justice: Orders passed without giving an opportunity to be heard (no show-cause notice).
Re-assessment Issues: When a reassessment notice (Sec 147/148) is issued, and reasons for re-opening are not provided or legally sound.
Arbitrary/Illegal Orders: Orders that are perverse, violate statutory requirements, or demand immediate high-court intervention.
#Incometaxappeal
#Incometaxwritpetition
#Incometaxlitgation
#Highcourt
3 months ago | [YT] | 0
View 0 replies
Rahul Jha Associate Legal
The Appellate Tribunal for Forfeited Property (ATFP) in India hears appeals against orders involving the attachment, seizure, or forfeiture of properties deemed to be illegally acquired. It acts under acts like SAFEMA (1976), NDPS (1985), and PMLA (2002) to cover properties tied to smuggling, foreign exchange manipulation, illicit drug traffic, and money laundering.
Key Areas Covered Under ATFP:
SAFEMA (1976): Appeals regarding forfeiture of properties held by smugglers, foreign exchange manipulators, and their relatives or associates.
NDPS Act (1985): Appeals against attachment/forfeiture of property derived from illicit traffic in narcotic drugs and psychotropic substances.
PMLA (2002): Appeals concerning orders issued by authorities under the Prevention of Money-Laundering Act regarding attached property.
Benami Transactions (Prohibition) Act: Appeals against decisions made by the Income Tax Department/Competent Authority regarding Benami properties.
FEMA: Appeals concerning penalties imposed by authorized authorities under the Foreign Exchange Management Act.
Functions of the Tribunal:
Adjudication: It reviews decisions made by competent authorities, including seizure of property.
Case Categorization: It handles cases related to Section 68(O) of the NDPS Act and Section 12(4) of SAFEMA.
Authority: The tribunal comprises a Chairman (usually a retired Supreme Court/High Court judge) and two members, serving as a check on illegal asset seizure actions.
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