IMPORTANT GST CASE LAWS 25.11.25 Section Case Law Title Brief Summary Citation Relevant Act Section 9 Gupta Feed Products (P.) Ltd., In re The supply of cotton seed de-oiled cake (HSN 23061020) used as fish meal is exempt from GST from September 22, 2017, onwards, irrespective of its end use. Therefore, the question of charging… Read More »
Preparation of Plans and Estimates for Specific Govt. Projects Exempt as “Pure Services” Issue Whether the services of preparing plans, estimates, and Draft Tender Papers (DTP) provided by an engineering consultant to a State Government Department (R&B Dept, Gujarat) qualify as “Pure Services” and are exempt from GST under Notification No. 12/2017-CT (R), specifically regarding… Read More »
Recovery of Interest on Delayed Tax Payment Quashed for Failure to Issue Form GST DRC-01D Issue Whether the GST department can directly initiate recovery proceedings (such as attaching a bank account via Form GST DRC-13) for short payment of interest on delayed tax, without first following the mandatory procedure of issuing an intimation in Form… Read More »
Ex-Parte GST Order Quashed; Remand Granted Despite CA’s Failure to Communicate Notices Issue Whether an ex-parte GST adjudication order is sustainable when the taxpayer failed to file a reply or attend the personal hearing because their Chartered Accountant (CA) failed to bring the statutory notices to their attention, and whether the High Court should exercise… Read More »
ITR REFUND 5 साल तक ले सकते हैं ! INCOME TAX LATEST UPDATE ! ITR NOT FILED
Bombay HC Remands Refund Case; Rule 90(3) Limitation to be Re-examined in light of Darshan Processors Issue Limitation Calculation: Whether the two-year limitation period for filing a GST refund claim under Section 54(3) should be reckoned from the date of the original application (which was rejected via deficiency memo) or from the date of the… Read More »
Writ Petition for “Expeditious Disposal” Cannot be Converted to Challenge Rejection Order; Statutory Appeal is the Remedy Issue Can a petitioner, who initially filed a writ petition merely seeking the expeditious processing of a refund claim, subsequently challenge the rejection order passed during the pendency of that writ via an interlocutory application, or must they… Read More »
Deficiency Memos (RFD-03) Quashed; Application Deemed Complete Upon Filing Requisite Documents. Issue Whether a Proper Officer can issue a Deficiency Memo (Form GST RFD-03) to reject a refund application on the grounds of “non-submission of supporting documents” when the applicant has already filed the application in Form GST RFD-01 along with the statutorily prescribed documents… Read More »
Retrospective Cancellation of GST Registration Invalid if Not Proposed in SCN Issue Whether a GST registration can be cancelled with retrospective effect by the proper officer when the Show Cause Notice (SCN) issued to the taxpayer did not contain any proposal or intent to cancel the registration retrospectively, and whether the officer’s failure to consider… Read More »
Cotton Seed De-Oiled Cake is Exempt from GST; No ITC Available Issue Whether “Cotton seed de-oiled cake” (HSN 23061020), sold by the applicant for use as fish meal, is a taxable supply attracting 5% GST or an exempt supply, and consequently, whether Input Tax Credit (ITC) is admissible on the inward supplies. Facts Applicant: A… Read More »