8 IMPORTANT GST CASE LAWS 21.02.2025 Section Case Law Title Brief Summary Citation 9 Heritage Foods Ltd. v. Additional Commissioner and Others Flavoured milk is classified under Tariff Heading No. 0402 9990 and attracts 5% GST Click Here 16 Tvl. Arumugasamy Alloy Metal Suppliers v. Deputy State Tax Officer-2 Assessment order reversing input tax credit… Read More »
GST Assessment Order Set Aside for Improper Service of Notice; Assessee Allowed to Reply Issue: Whether a GST assessment order is valid when it is issued without proper service of notice as prescribed under Section 169(1) of the CGST Act, 2017. Facts: An assessment order was issued for the financial year 2018-19. The assessee challenged… Read More »
Input Tax Credit Disallowed for Capital Goods in Transit Under Transitional Provisions Issue: Whether an assessee can claim Input Tax Credit (ITC) for capital goods that were in transit on the appointed date (July 1, 2017) under the transitional provisions of the GST Act, when the duty on those goods was paid before the appointed… Read More »
Penalty for Detention of Goods Upheld Due if assessee had not claimed ownership of the goods within 15 days Issue: Whether the penalty imposed under Section 129 of the GST Act for detention of goods in transit is justified when the assessee failed to take timely action to claim ownership of the goods and provide… Read More »
Provisional attachment of bank accounts is not justified without sufficient material. Issue: Whether the provisional attachment of an assessee’s bank account under Section 83 of the MGST Act is valid when there is no material on record to support the Commissioner’s opinion that the assessee is likely to defeat the demand. Facts: The assessee, a… Read More »
GST Demand Proceedings to be Conducted Separately for Each Year; Reasonable Opportunity of Hearing Granted Issue: Whether the revenue authorities can issue a composite order covering multiple years in GST demand proceedings under Section 74, and whether the assessee should be granted a separate opportunity of hearing for each year. Facts: The assessee received a… Read More »
Refund of pre-deposit is allowed even after 2 years from date of order of allowing appeal. Issue: Whether the rejection of a refund application for a pre-deposit amount made by the assessee during a GST appeal is valid, especially when the appeal was decided in favor of the assessee. Facts: The assessee’s appeal against an… Read More »
GST Assessment Order for ITC Reversal Set Aside; Opportunity Granted to Assessee with Conditions of 25% Payment Issue: Whether an assessment order reversing Input Tax Credit (ITC) availed by the assessee based on invoices from a supplier under investigation for bill trading is valid, and whether the assessee should be given an opportunity to respond… Read More »
Flavored Milk Classified Under Tariff Heading 0402 9990 for Lower GST Rate Issue: The correct GST tariff classification for flavored milk: whether it falls under Heading No. 2202 9930 (attracting 6% CGST and 6% SGST) or Heading No. 0402 9990 (attracting 2.5% CGST and 2.5% SGST). Facts: The revenue authorities contended that flavored milk should… Read More »
14 IMPORTANT INCOME TAX CASE LAWS 21.02.2025 Section Case Law Title Brief Summary Citation 10(23C) Shahu Shikshan Prasarak Mandal v. ACIT (Exmp.) An educational trust can claim exemption under section 10(23C) even if it files its return in the wrong form. Click Here 11 Rani Adaikalaraj Educational and Charitable Trust v. Income-tax Officer A charitable… Read More »