Failure of a Resolution Professional (RP) to file returns constitutes “Genuine Hardship” for the new management. The Facts: During the Corporate Insolvency Resolution Process (CIRP), the erstwhile management was suspended, and the RP was in control. The RP failed to conduct statutory audits or file Income Tax Returns (ITR) for AY 2018-19 and 2019-20. Once… Read More »
BSNL VRS-2019: Exemption as Retrenchment Compensation (Section 10(10B)) The Dispute: Voluntary Retirement or Forced Retrenchment? The Context: In 2019, Bharat Sanchar Nigam Limited (BSNL) launched a massive Voluntary Retirement Scheme (VRS) to reduce its workforce and curb heavy financial losses. The Tax Conflict: * Revenue’s Stand: The Assessing Officer (AO) argued the scheme was “voluntary,”… Read More »
IMPORTANT GST CASE LAWS 27.03.2026 Relevant Act Section Case Law Title / Authority Brief Summary Citation CGST Act, 2017 Section 9 Easy Flux Polymers (P.) Ltd., In re Biodegradable Bags: Following Notification 9/2025-CT, certified biodegradable bags attract a concessional 5% GST (Entry 319). Non-biodegradable plastic bags remain under the standard higher rate. Click Here CGST… Read More »
Quashing of Ex Parte Order for Non-Service of SCN (Section 169) Facts The Notice: For the period 2017-18, the Respondent (Tax Authority) issued a Show Cause-cum-Demand Notice (SCN) under Section 74 (alleging fraud or willful misstatement). The Order: An ex parte adjudication order was subsequently passed, confirming a significant tax demand along with penalties. The… Read More »
Quashing of Detention Order (MOV-09) for Non-Consideration of Reply Facts The Detention: The Petitioner’s goods and conveyance were detained in transit, and an order was issued in Form GST MOV-06 (Detention Order), followed by a tax and penalty demand in Form GST MOV-09. The Explanation: The Petitioner filed a detailed reply (specifically in Paragraph 7)… Read More »
Mandatory Nature of Pre-deposit for Filing GST Appeals (Section 107) Facts The Adjudication: For the period of August and September 2022, the Petitioner-taxpayer paid the outstanding tax amount during the course of investigation/adjudication via Form DRC-03. The Penalty: Despite the tax payment, the Adjudicating Authority imposed additional penalty and interest in the final order. The… Read More »
Writ Remedy vs. Statutory Appeal in Goods Detention (FASTag Data Access) Facts of the Case The Detention: Goods and the conveyance were detained in transit under Section 129 of the CGST Act. The Department raised a demand for tax and penalty, alleging irregularities in the movement of goods. The Assessee’s Defense: The assessee contended they… Read More »
Invalidation of Multiple and Unreasoned Adjudication Orders (Section 73) Facts The Allegation: The Petitioner received a Show Cause Notice (SCN) on 21-2-2023 alleging excess availment of Input Tax Credit (ITC) under Section 73 (cases not involving fraud/willful misstatement). The Confusing Timeline: 29-5-2023: First Adjudication Order passed (unreasoned and without a hearing). 5-6-2023: A second, identical… Read More »
Quashing of Mechanical Registration Cancellation Due to Vague SCN Facts The Notice: The Petitioner, a GST-registered taxpayer, received a Show Cause Notice (SCN) proposing the cancellation of their registration. The Allegation: The SCN cited the boilerplate language of Section 29(2)(e): that the registration was obtained by “fraud, wilful misstatement or suppression of facts.” The Response:… Read More »
Biodegradable bags are classified under Chapter 39 (Plastics) but qualify for a concessional 5% GST rate if certified as biodegradable. Facts The Applicant: A manufacturer and supplier of plastic bags and straws, specifically “biodegradable and compostable” bags conforming to IS/ISO 17088 standards. The Product: Carry bags made from compostable polymer materials (such as PBAT, starch… Read More »