Testamentary Trust Taxed at Maximum Marginal Rate (MMR) due to Filing Error; Matter Remanded for Verification Issue Whether a private discretionary trust created under a Will (Testamentary Trust) should be taxed at the Maximum Marginal Rate (MMR) because the assessee erroneously selected “AOP/BOI” status and indicated “indeterminate shares” in the ITR, or if it is… Read More »
Important GST case law 12.12.2025 Relevant Act Section Case Law Title Brief Summary Citation Central GST Act, 2017 Section 6 (Cross-Empowerment) Pinnacle Vehicles and Services (P.) Ltd. v. Joint Commissioner, (Intelligence & Enforcement), Kozhikode The jurisdiction of State GST officers to issue authorization and SCN for CGST determination is valid. 6 provides for automatic cross-empowerment of… Read More »
GST Demand for Pre-CIRP Period Quashed; IBC “Clean Slate” Extinguishes Past Dues Issue Whether the GST Department can validly raise a demand under Section 73 for a period prior to the approval of a Resolution Plan (FY 2017-18), once the National Company Law Tribunal (NCLT) has approved the plan under the Insolvency and Bankruptcy Code… Read More »
Negative Blocking of Electronic Credit Ledger (ECL) under Rule 86A held Invalid Issue Whether the GST authorities can invoke Rule 86A to create a “negative balance” (negative blocking) in the Electronic Credit Ledger (ECL) when the actual available credit is insufficient to cover the alleged ineligible amount. Facts Petitioner: A registered taxpayer under CGST/PGST. The… Read More »
Writ against GST Order not entertained; Assessee Relegated to Statutory Appeal u/s 107 despite Natural Justice Plea Issue Whether a Writ Petition under Article 226 is maintainable against an adjudication order alleging violation of natural justice (non-supply of documents and denial of cross-examination), or if the petitioner must exhaust the alternative statutory remedy of appeal… Read More »
GST Demand for Pre-CIRP Period Quashed; IBC “Clean Slate” Extinguishes Past Dues Issue Whether the GST Department can raise a demand under Section 73 for a period prior to the approval of a Resolution Plan (FY 2017-18) once the National Company Law Tribunal (NCLT) has approved the plan under the Insolvency and Bankruptcy Code (IBC).… Read More »
IGST Refund Directed despite Wrong Drawback Code in Shipping Bill; Cost imposed on Officers for negligence Issue Whether a clerical error by a Customs House Agent (CHA) in selecting the wrong Drawback Code (3215 ‘A’ instead of 3215 ‘B’) in the Shipping Bill can be a ground to deny the refund of IGST paid on… Read More »
Interest Demand on Belated ITC Quashed; Retrospective Regularization of Section 16(4) applies to Interest too Issue Whether interest under Section 50 can be demanded on Input Tax Credit (ITC) claimed belatedly (beyond the Section 16(4) deadline), when the substantive ITC claim itself has been regularized by a retrospective statutory amendment (or court order giving effect… Read More »
GST Registration Restored on Payment of Dues; Financial Distress Accepted Issue Whether the High Court can direct the restoration of a GST registration cancelled due to non-filing of returns (Section 29(2)(c)), even after the statutory appeal was rejected as time-barred, provided the taxpayer clears all outstanding dues. Facts Petitioner: A company running amusement parks and… Read More »
Coffee Premix classified as “Instant Coffee” (Specific Entry) over General Beverage Powder; Common Parlance Test Applied Issue Whether “Coffee Premix” (used in vending machines by simply adding hot water) should be classified for Sales Tax purposes under the Specific Entry C-II-3 (“Coffee” or “Instant Coffee”) or under the General Entry C-II-18(2) (Powders from which non-alcoholic… Read More »