Most Merchants will pay a fee on UPI payments above Rs 2,000 UPI: Same Ease for You, Getting Stronger for Tomorrow Most Merchants will pay a fee on UPI payments above Rs 2,000 From October 15, most shops will pay 0.4 per cent on bigger UPI payments, capped at Rs 300. Customers and small merchants… Read More »
GST CASE LAW 18.09.2026 Relevant Act Section Case Law Title Citation Brief Summary Integrated Goods and Services Tax Act, 2017 Section 4 Jai Ganesh Enterprise v. Union of India Click Here State GST officers designated under State GST law are competent to act as proper officers under the IGST Act without needing a separate… Read More »
Directory Three-Month Timeline for Deciding Rectification Does Not Render Authority Functus Officio Post Expiry Directory Three-Month Timeline for Deciding Rectification Does Not Render Authority Functus Officio Post Expiry Issue Whether the three-month timeframe prescribed under Section 161 for deciding a rectification application is mandatory—thereby rendering the authority functus officio upon its expiry—or directory, requiring a… Read More »
Dismissal of Appeal Set Aside and Remanded for Hearing on Merits as Portal Defect Caused Delayed Filing Dismissal of Appeal Set Aside and Remanded for Hearing on Merits as Portal Defect Caused Delayed Filing Issue Whether an appellate order dismissing a statutory appeal solely on grounds of limitation is sustainable when the underlying adjudication order… Read More »
Portal-Uploaded SCN and Email Reminders Validly Served; Writ Challenging Ex Parte Demand Dismissed Issue Whether an SCN issued in Form GST DRC-01 via the portal and notified through automated email/SMS alerts constitutes valid statutory service under Section 169 of the CGST/BGST Act. Whether a writ petition under Article 226 challenging an ex parte demand order… Read More »
Penalty Under Section 74 Not Invokable Automatically via Audit Detection Without Intent or Suppression Issue Whether a penalty under Section 74 for fraud, willful misstatement, or suppression of facts can be invoked automatically based on audit observations when tax and interest are paid pre-SCN without deliberate intent to evade tax. Facts Audit Detection: During an… Read More »
Limitation Period for Cess Refund Runs from Correct Remittance Date in KFC-A, Making Refund Valid Issue Whether the two-year limitation period for claiming a refund of Kerala Flood Cess wrongly paid via Form GSTR-3B commences from the initial wrong payment date or from the date of correct remittance through Form KFC-A. Facts The petitioner, registered… Read More »
Limitation Period for Cess Refund Runs from Correct Remittance Date in KFC-A, Making Refund Valid Issue Whether the two-year limitation period for claiming a refund of Kerala Flood Cess wrongly paid via Form GSTR-3B commences from the initial wrong payment date or from the date of correct remittance through Form KFC-A. Facts The petitioner, registered… Read More »
Sun-Cured Tobacco Leaves Subject to Grading and Butting Remain Classifiable Under Heading 2401 Issue Whether sun-cured tobacco leaves procured from farmers and supplied after storage, grading, bundling, and butting remain classifiable as unmanufactured tobacco leaves under Heading 2401, attracting 2.5% CGST and 2.5% SGST. Facts The respondent proposed to engage in trading sun-cured tobacco leaves… Read More »
Disassembled E-Rickshaw Components Traded Individually Are Classifiable as Parts and Not Complete Vehicles Under Heading 8703 Issue Whether supply of e-rickshaw components in knocked-down condition (CKD/SKD) qualifies for classification as an electrically operated vehicle under Heading 8703 by virtue of Rule 2(a) of the General Rules for Interpretation, or as individual parts. Facts The respondent… Read More »