Swipe into deep space Swipe into deep space Swipe to go where no one has gone before ✨🌌 In celebration of World Space Week, today’s #GoogleDoodle spotlights an exclusive, never-before-seen photo of the Rosebud Nebula – before diving into distant galaxies, glowing stars, and cosmic phenomena. Created in partnership with NASA, the artwork highlights the… Read More »
GST CASE LAWS 05.10.2026 Section Case Law Title Brief Summary Citation Relevant Act Heading 4504 10 10 Balasaria Agencies (P.) Ltd., In re Rubberised and agglomerated cork sheets made by mixing cork granules with polymer/binders remain classifiable under 4504 10 10 (5% GST), as rubber binders do not alter the principal cork classification. Click… Read More »
Concealment of high-value copper under low-value aluminium scrap with post-interception documents justifies Section 129 penalty. Issue Whether concealment of higher-value copper scrap under lower-value aluminium scrap accompanied by documents describing only aluminium scrap constitutes an intent to evade tax under Section 129. Whether generating a fresh tax invoice and E-way bill post-interception cures initial non-compliance… Read More »
Departmental GSTAT appeal dismissed as disputed penalty of ₹11.88 lakhs fell below monetary threshold. Departmental GSTAT appeal dismissed as disputed penalty of ₹11.88 lakhs fell below monetary threshold. Issue Whether a departmental appeal filed by the Revenue before the GSTAT against an order setting aside a Section 129(3) penalty is maintainable when the disputed amount… Read More »
Denial of cross-examination vitiates demand orders relying on adverse third-party statements, requiring fresh assessment. Denial of cross-examination vitiates demand orders relying on adverse third-party statements, requiring fresh assessment. Issue Whether assessment orders denying Input Tax Credit (ITC) based on third-party statements are sustainable when the Assessing Officer rejects the assessee’s specific request for cross-examination. Facts… Read More »
Composite SCN and Order Issued Under Section 73 Covering Multiple Financial Years Are Invalid and Impermissible Issue Whether a single composite Show Cause Notice (SCN) and consequential adjudication order (OIO) issued under Section 73 covering multiple assessment/financial years (2020-21 to 2022-23) are legally sustainable under GST laws. Facts Composite SCN Issued: The revenue department issued… Read More »
Anticipatory Bail Application Is Premature Without Communicated Section 69 GST Arrest Order Issue Whether an application for anticipatory bail under Section 482 of BNSS, 2023 is maintainable when a person only receives summons under Section 70 or undergoes search under Section 67 without a formal, communicated arrest order under Section 69 of the CGST Act.… Read More »
Anticipatory Bail Denied as Custodial Interrogation Needed in GST Invoice Forgery and Fraud Case Anticipatory Bail Denied as Custodial Interrogation Needed in GST Invoice Forgery and Fraud Case Issue Whether anticipatory bail under Section 482 of the Bharatiya Nagarik Suraksha Sanhita, 2023 can be granted in a case involving alleged brokerage fraud, generation of forged… Read More »
Commissioner Can Withhold Exporter’s Refund Under Section 54(11) Pending Ongoing Multi-Tier Fraud Investigation Issue Whether the Commissioner can lawfully withhold an IGST refund under Section 54(11) of the CGST Act based on an ongoing anti-evasion investigation into multi-tier supplier fraud, even after the taxpayer secured a favorable appellate order. Facts Export & Refund Claims: The… Read More »
ITC Denial and Penalty Upheld as Taxpayer Failed to Discharge Statutory Burden of Proof ITC Denial and Penalty Upheld as Taxpayer Failed to Discharge Statutory Burden of Proof Issue Whether denial of Input Tax Credit (ITC) for FY 2018-19 due to GSTR-2A/3B mismatch is sustainable when the taxpayer fails to produce necessary documentary proof and… Read More »