Daily Archives: February 4, 2026

Bombay High Court Ruling: Clubbing of Financial Years in Section 74 SCN 1. The Core Dispute: Consolidated vs. Year-Wise Notices The petitioner challenged a Show Cause Notice (SCN) issued by the Deputy Director, DGGI, which clubbed multiple financial years—FY 2017-18, 2018-19, and 2019-20—into a single composite demand under Section 74 of the CGST Act. Petitioner’s… Read More »

Case Summary: High Court Quashes “Negative Blocking” of Electronic Credit Ledger 1. The Core Dispute: Blocking Non-Existent Credit The jurisdictional GST authority blocked the Electronic Credit Ledger (ECL) of the assessee. However, since the ledger had a Nil balance at the time, the department recorded a negative entry. The Problem: By inserting a negative balance,… Read More »

Kerala AAR Ruling: GST Exemption for Skin Disease Treatments 1. The Core Issue: Healthcare vs. Cosmetic Treatment The applicant, a Kochi-based clinical establishment, sought an advance ruling on whether services provided for treating specific dermatological conditions qualify for GST exemption. The primary question was whether these treatments constitute “healthcare services” or taxable “cosmetic/aesthetic treatments.” Ailments… Read More »

GSTN Launches New “Application for Unbarring Returns” Module   The Goods and Services Tax Network (GSTN) has operationalized a new online facility on the GST Portal, allowing taxpayers to request the unblocking of returns that have been system-barred due to non-filing. Key Highlights of the Module: The Problem: Under Rule 59(6) of the CGST Rules,… Read More »