Watch: Elon Musk’s ‘flying Tesla’ takes off, flips mid-air and lands safely in demo Watch: Elon Musk’s ‘flying Tesla’ takes off, flips mid-air and lands safely in demo Tesla has unveiled a redesigned version of its next-generation Roadster electric sports car, featuring built-in thrusters and flying-car-like manoeuvres, nearly nine years after first presenting the prototype.… Read More »
GST CASE LAWS 15.10.2026 GST Case Laws & Advisory Summary Relevant Act Section Case Law Title / Source Citation Brief Summary Integrated Goods and Services Tax Act, 2017 Section 5 Wood India Engineering & Projects (P.) Ltd., In re Click here For IT group support services received from a foreign related party under RCM, the… Read More »
Audit Report Within Time Limits But SCN Issued Prior To Finalization Quashed For Natural Justice Breach Issue Whether the GST audit was time-barred under Section 65(4) of the CGST/KGST Act, and whether a Show Cause Notice issued prior to considering the petitioner’s reply to audit discrepancies violates Rule 101 and natural justice principles. Facts Notice… Read More »
Cancellation Order On Dropped Grounds And Uncommunicated Allegations Breaches Natural Justice And Is Quashed Issue Whether a proper officer can issue a repeat Show Cause Notice and pass a cancellation order on identical grounds previously dropped, and whether introducing unalleged grounds in the final cancellation order violates principles of natural justice. Facts Registration & First… Read More »
New Grounds Under Section 16(2) Cannot Sustain ITC Disallowance Absent Original SCN Foundation Issue Whether the Appellate Authority can introduce new grounds under Section 16(2)(b) or 16(2)(c) that were not part of the original Show Cause Notice (SCN) or Order-in-Original to sustain an Input Tax Credit (ITC) disallowance, and whether ITC for FY 2018-19 availed… Read More »
Assignment of GIDC Leasehold Rights Is Transfer of Benefits Out of Immovable Property, Not Taxable Under GST Issue Whether the assignment, transfer, or sale of leasehold rights in a GIDC industrial plot constitutes a taxable supply under Section 7 of the CGST/GGST Act, 2017 attracting GST. Facts Original Allotment & E-Auction: GIDC originally allotted an… Read More »
Assignment Of GIDC Leasehold Rights Is Benefit Arising From Immovable Property, Not Taxable Supply Under GST Issue Whether the assignment of leasehold rights in an industrial plot by a lessee to a third party constitutes a taxable supply under Section 7 of the CGST/GGST Act, 2017 attracting GST under SAC 99979. Facts Assignment of Rights:… Read More »
Road-Cutting Restoration Charges Paid To PWD For Laying Gas Pipelines Constitute Taxable Supplies Under Reverse Charge Mechanism Issue Whether road restoration charges paid by a gas distribution company to the Public Works Department (PWD) for obtaining road-cutting permission to lay pipelines constitute a taxable supply of service under reverse charge, and whether such payments are… Read More »
Self-invoice value for imported IT support services from a related foreign affiliate is deemed open market value under Rule 28 when full ITC is available. Issue Whether the value declared in the self-invoice raised by a GST-registered recipient for import of IT support services from a related foreign entity under reverse charge can be deemed… Read More »
Self-invoice value for imported IT support services from a related foreign affiliate is deemed open market value under Rule 28 when full ITC is available. Issue Whether the value declared in the self-invoice raised by a GST-registered recipient for import of IT support services from a related foreign entity under reverse charge can be deemed… Read More »