Daily Archives: September 23, 2025

The mandatory pre-deposit for filing a GST appeal can be paid by utilizing the Electronic Credit Ledger. Issue Can an assessee fulfill the mandatory pre-deposit requirement for filing an appeal under Section 107 of the CGST Act by using the credit available in their Electronic Credit Ledger, or is a cash payment mandatory? Facts An… Read More »

An NCLT-approved resolution plan under the Insolvency and Bankruptcy Code extinguishes all past tax liabilities, rendering subsequent demand notices invalid. Issue Can tax authorities continue to pursue and enforce tax demands for a period prior to the approval of a resolution plan under the Insolvency and Bankruptcy Code, 2016 (IBC)? Facts The petitioner, a company… Read More »

The state cannot retain a pre-deposit amount on technical grounds, as it would amount to impermissible undue enrichment. Issue Can tax authorities refuse to refund a mandatory pre-deposit amount, which an assessee is otherwise entitled to, by citing procedural grounds such as the application being barred by limitation? Facts The assessee, in order to file… Read More »

GST authorities cannot adjudicate civil disputes like the validity of a Will; GST registration status will depend on the Civil Court’s final ruling on ownership. Issue Should GST authorities cancel a GST registration based on allegations of fraud involving a forged Will, especially when the validity of that Will is already the subject of a… Read More »

GST exemption for services provided to educational institutions doesn’t apply when a vendor directly serves and bills students. Issue Is a private business providing transportation and catering services eligible for a GST exemption if it provides these services directly to students and gets paid by them, rather than by the school itself? Facts An applicant… Read More »