Daily Archives: December 3, 2025

IMPORTANT GST CASE LAWS 03.12.2025 Section Case Law Title Brief Summary Citation Relevant Act Section 8 New Gee Enn & Sons v. Union of India Cross-LoC barter trade, where both the supplier and place of supply were within the erstwhile State of J&K, was held to be an intra-State supply and thus amenable to GST… Read More »

IMPORTANT GST  CASE LAWS 02.12.2025 Section/Bill Case Law Title / Editorial Note Brief Summary Citation / Act Health Security SE National Security Cess Bill, 2025 Editorial Note on Health Security SE National Security Cess Bill, 2025 Proposed to levy a new cess on the manufacture or production of specified goods, namely pan masala, to increase… Read More »

Non-filing of GSTR-3B despite taxable supplies constitutes willful suppression; Section 74(5) benefit denied. Issue Willful Suppression: Whether the failure to file monthly GSTR-3B returns and pay tax, despite raising taxable invoices and receiving partial payments, constitutes “willful suppression of facts” invoking the extended period and penalty under Section 74 of the CGST Act. Escape Clause… Read More »

Transfer of redevelopment project as going concern is exempt from GST under Notification 12/2017   Issue Whether the transfer of a specific unit of a construction project (Parcel C of a redevelopment scheme) by way of a slump sale, inclusive of all assets and liabilities, qualifies as a “transfer of a going concern” and is… Read More »

Driver’s unchallenged statement regarding route deviation justifies detention under Section 129 ignoring documents   Issue Whether the detention of goods and imposition of penalty under Section 129 of the GST Act are valid when based on the driver’s categorical statement (MOV-01) regarding the route and loading point, which contradicted the documents, and where such statement… Read More »

Time-barred GST appeals restored on condition of 25% pre-deposit of disputed tax Issue Whether the High Court can exercise writ jurisdiction to restore statutory appeals that were rejected by the Appellate Authority as time-barred and for lack of pre-deposit, to allow the assessee to contest the demand on merits. Facts Assessment & Rectification: The petitioner… Read More »

Advance ruling maintainable if prior proceedings closed on payment without adjudication on merits Issue Whether the Authority for Advance Ruling (AAR) can refuse to admit an application under Section 98(2) on the ground that the issue was “pending or decided” in prior proceedings, when those proceedings were closed solely due to the voluntary payment of… Read More »

Cross-LoC barter trade constitutes taxable intra-state supply subject to Section 74 extended limitation period Issue Taxability: Whether Cross-LoC barter trade in the erstwhile State of J&K constitutes taxable “intra-state supply” under GST or remains zero-rated as under the VAT regime. Procedure & Limitation: Whether the invocation of the extended period under Section 74 (fraud/suppression), the… Read More »