Penalty for Non-Registration of Additional Place of Business Quashed: Procedural Irregularity Without Tax Evasion Summary in Key Points: Issue: The assessee’s goods and vehicle were detained for transporting goods from an unregistered additional place of business, despite having a valid e-way bill and invoice. A 200% penalty was imposed under Section 129 of the CGST… Read More »
GST Demand Order Quashed for Denial of Adjournments Without Sufficient Reasons: Matter Remanded for Fresh Hearing Summary in Key Points: Issue: The assessee challenged a GST demand order passed by the Assistant Commissioner, alleging that their adjournment requests were rejected without proper justification. Facts: The Assistant Commissioner refused the assessee’s requests for adjournments, taking a… Read More »
Supreme Court’s COVID-19 Extension of Limitation Period Applies to GST Proceedings: Demand Not Time-Barred Summary in Key Points: Issue: The assessee challenged a GST demand order issued after the expiry of the limitation period prescribed under Section 73(10), arguing that the government’s extension of the limitation period due to COVID-19 was invalid. Facts: The government… Read More »
Revocation of Cancelled GST Registration Allowed Upon Payment of Dues and Compliance with Formalities Summary in Key Points: Issue: The assessee’s GST registration was canceled, and they filed a delayed application for revocation. Facts: The assessee challenged the cancellation order and expressed willingness to pay all outstanding dues, including taxes, interest, penalties, etc., to have… Read More »
Delay in Applying for Revocation of GST Registration Condoned: Assessee Allowed to Restore Registration by Paying Dues Summary in Key Points: Issue: The assessee’s GST registration was canceled, and they filed an application for revocation, but it was delayed. The assessee was willing to pay all outstanding dues to have their registration restored. Decision: Following… Read More »
GST Refund to be given to Government Contractors for Contracts Executed Pre-GST : High Court Summary in Key Points: Issue: A government contractor who paid GST on a contract awarded before the GST regime sought a refund based on a government circular promising refunds for such cases. Facts: The contractor had paid GST on the… Read More »
Government Contractor’s Representation on GST Liability Due to Regime Change Must Be Considered Summary in Key Points: Issue: A government contractor faced increased GST liability due to the transition from the pre-GST regime to the GST regime. They submitted a representation based on internal government communication acknowledging the deviation in tax liability. Decision: The High… Read More »
Assignment of Leasehold Rights of Land and Building Not Subject to GST : High Court Summary in Key Points: Issue: Whether the assignment of leasehold rights of a plot of land and building by a lessee to a third party attracts GST. Facts: The Gujarat Industrial Development Corporation (GIDC) allotted land on a long-term lease.… Read More »
Electricity Regulatory Commissions’ Fee Exempt from GST: Regulatory Functions Not Considered Business Activity Summary in Key Points: Issue: The Central and Delhi Electricity Regulatory Commissions (CERC and DERC) challenged show cause notices demanding GST on fees received for their regulatory functions (e.g., tariff regulation, licensing). Arguments: The Commissions argued that they function as tribunals and… Read More »
GSTR 3B ITC SET OFF RULE 2025- 26 ! How to Claim ITC in GSTR 3B on GST portal ! GST return FILING