Captive Power Valued at Industrial Tariff; Capital Subsidies Excluded from Both Normal Tax and MAT. I. Captive Power Valuation (Section 80-IA) Transfer pricing for captive power must be based on the “Consumer Tariff” (the rate the business would have paid to the utility), not the “Surplus Rate” (the lower rate at which the utility buys… Read More »
Important GST Case Laws 15.04.2026 Relevant Act Section / Rule Case Law Title Citation Brief Summary CGST Act, 2017 Sec 18(3) Emerson Process Management (India) Pvt Ltd. v. UoI Click Here Inter-state Amalgamation: Department cannot deny ITC transfer merely because entities are in different states. Manual filing of Form ITC-02 must be accepted if the… Read More »
Ex-parte GST Orders Can Be Quashed if the Full Tax Demand is Already Recovered. The Dispute: The Silent Assessment & Forced Recovery The Conflict: For the period 2021-22, the tax authorities issued a Show-Cause Notice (DRC-01). The Ex-parte Order: Because the petitioner failed to file a reply, the Assessing Officer passed a final order confirming… Read More »
Orissa HC: No More Writ Petitions for GST Appeals Now That GSTAT is Functional. The Dispute: The Vanishing “Alternate Remedy” Excuse The Conflict: For the first year of GST (2017-18), the petitioner faced a demand under Section 73. The Status Quo: The petitioner lost the first appeal. Usually, the next step is the GSTAT (Section… Read More »
Delhi HC: GST Corrigendum Disputes Must Be Settled Via Appeal, Not Writ Jurisdiction. The Dispute: The “Advanta Sales” Corrigendum The Conflict: The petitioner was accused of wrongfully utilizing Input Tax Credit (ITC) from a non-existent firm, M/s Advanta Sales. The SCN Error: The initial SCN (June 2025) alleged fraud for FY 2018-19 (₹42.66 lakhs). The… Read More »
Rule 86A: Revenue Cannot Block a Supplier’s Ledger for Alleged Fraud by the Recipient. The Dispute: Guilty by Association? The Conflict: The Revenue blocked the Electronic Credit Ledger (ECL) of the petitioner-firm and issued a Show Cause Notice (SCN). The Department’s Allegation: They claimed the petitioner had passed on “fraudulent ITC” to a recipient, M/s… Read More »
Court Orders De Novo GST Trial to Resolve Duplicate Demands Subject to 50% Tax Deposit. The Dispute: Duplicate Demands & Procedural Silence The Conflict: For FY 2019-20, the Revenue issued a DRC-01 alleging two discrepancies: Under-declaration of Output Tax. Excess claim of Input Tax Credit (ITC). The Petitioner’s Predicament: The petitioner failed to file a… Read More »
Writ Dismissed: Film Workers Exceeding 1981 Wage Ceilings Cannot Claim GST Immunity. The Dispute: GST vs. The Cine Workers Act The Conflict: A daily-wage Production Assistant in the Malayalam film industry was slapped with a GST demand under Section 73. The Petitioner’s Argument: They claimed to be a “Cine Worker” under the Cine Workers and… Read More »
Gauhati HC: GST Registration Can Be Restored Beyond 270 Days If All Returns and Dues Are Paid. The Dispute: The 270-Day “Hard Block” The Conflict: A tours and travels proprietor had their GST registration cancelled for failing to file returns for six consecutive months. The Compliance: After the cancellation, the petitioner realized the error and… Read More »
Interstate ITC Transfer on Amalgamation Cannot Be Blocked by Non-Statutory Portal Restrictions. The Dispute: The “Same-State” Technical Trap The Conflict: The petitioner amalgamated with another entity following an NCLT approval. As per the scheme, all assets—including unutilized Input Tax Credit (ITC)—were to be transferred. The Portal Error: When the petitioner tried to file Form GST… Read More »