Daily Archives: September 19, 2025

The GST treatment for a multi-specialty hospital’s supply of medicines and other items depends on whether the patient is an inpatient or an outpatient and how the services are billed. Supply to Inpatients is a Composite, Exempt Supply The supply of medicines, implants, and other consumables to inpatients during their treatment is exempt from GST.… Read More »

An assessment order without the signature of the Assessing Officer is invalid. The court ruled that the unsigned orders are legally void and set them aside, granting the department the liberty to conduct fresh assessments with proper signed notices. Issue Whether GST assessment orders that lack the signature of the Assessing Officer are valid, and… Read More »

Impugned orders were quashed and goods and vehicles were released: A mere technical breach of not updating the e-way bill with the correct vehicle number, when there was no intention to evade tax, could not justify detention and penalty under Section 129 of the GST Act. Issue Whether the department can seize goods and a… Read More »

Pre-deposit from Electronic Credit Ledger is Valid for GST Appeals An appellate authority is not justified in dismissing an appeal on the grounds that the pre-deposit was made through the electronic credit ledger. The court ruled that the pre-deposit is a valid form of payment and directed the appellate authority to accept it. Issue Whether… Read More »

An assessment order is not legally valid if it exceeds the scope of the show cause notice (SCN). The court ruled that since the assessment order was passed with enhanced figures beyond the scope of the SCN, it was not maintainable. Furthermore, because no detailed SCN was issued, the court directed the assessee to treat… Read More »

Cancellation of GST registration for non-filing of returns can be reversed if the taxpayer rectifies the default, even if the statutory time limit for revocation has expired. The court ruled that if the assessee demonstrates willingness to comply, the authority should consider dropping the cancellation proceedings and restoring the registration. Issue   Whether an assessee,… Read More »

Retrospective Cancellation of GST Registration Quashed, Portal to be Opened for Compliance Issue: Whether a High Court can exercise its writ jurisdiction under Article 226 of the Constitution of India to set aside the cancellation of an assessee’s GST registration, even when the statutory appeal period has expired, on the grounds that the cancellation was… Read More »

GST Refund Due: Tax Liability for JDA Does Not Fall on Developer at Time of Agreement Issue: Whether a real estate developer is liable to pay GST on construction services provided to a landowner under a joint development agreement (JDA) at the time the JDA is entered into, or if the tax liability only arises… Read More »

GST Refund Due: Tax Liability for JDA Does Not Fall on Developer at Time of Agreement Issue: Whether a real estate developer is liable to pay GST on construction services provided to a landowner under a joint development agreement (JDA) at the time the JDA is entered into, or if the tax liability only arises… Read More »