GSTR-3B Rectification Allowed When Figures Don’t Tally with GSTR-1 Due to Inadvertent Error Issue: Whether an assessee is entitled to rectify their GSTR-3B return to align with the figures declared in GSTR-1, especially when the discrepancy arose from an inadvertent error in filing GSTR-3B, and whether a demand order based on such an unrectified return… Read More »
Government Contractor Entitled to GST Reimbursement for Post-GST Contracts; Denial Based on Pre-GST Guidelines Misconstrued Issue: Whether a government contractor is entitled to reimbursement of additional GST paid on contracts executed after July 1, 2017, and whether the respondent authorities can deny such reimbursement by misconstruing the applicability of a notification intended for pre-GST contracts.… Read More »
Parallel GST Proceedings Consolidated: DGGI Transfers Case to State GST Officer Issue: Whether parallel proceedings initiated by both the State GST Officer and the Senior Intelligence Officer, DGGI, are permissible, and what recourse is available to an assessee aggrieved by such dual proceedings. Facts: The assessee was aggrieved by the initiation of parallel proceedings by… Read More »
IMPORTANT GST CASE LAW 04.06.2025 Section/Rule Case Law Title Brief Summary Citation Relevant Act/Scheme 9 (CGST Act) Sri Vijaya Visakha Milk Producers Company Ltd. v. Asst. Commissioner of Central Tax Flavoured milk classified and taxed under tariff heading No. 0402 99 90. Click Here Central Goods and Services Tax Act, 2017 9 (CGST Act) Assistant… Read More »