Monthly Archives: April 2026

Serving notices to an old address despite updated GST registration records violates natural justice. The Dispute: System Records vs. Physical Service The Conflict: The Petitioner updated their business address in 2017, and the change was officially reflected in their GST Registration Certificate (Form GST REG-06). However, the Department issued the Show-Cause Notice (SCN), the assessment… Read More »

Section 142 mandates cash refund of pre-deposits once old-regime tax demands are dropped. The Dispute: ITC De-block vs. Cash Refund The Conflict: The Petitioner, a Ready-Mix Concrete (RMC) manufacturer, was caught in a dispute over whether “freight and pumping charges” should be taxed. To fight the case in 2015, the Petitioner made a pre-deposit by… Read More »

Taxpayers summoned under GST can have an advocate present and videograph proceedings on humanitarian grounds. The Dispute: Rights During GST Interrogation The Conflict: Petitioner 2, an officer of a company under investigation for alleged “bogus” Input Tax Credit (ITC), was summoned under Section 70. The Petitioner requested two specific safeguards: Legal Presence: To be accompanied… Read More »

Real estate anti-profiteering proceedings dropped after developer proved full ITC benefit pass-through. The Dispute: Alleged Retention of ITC Benefits The Complaint: A home-buyer in the project ‘Rustomjee Crown Phase-I’ alleged that the developer (Respondent) failed to pass on the benefit of Additional Input Tax Credit (ITC) that became available after the implementation of GST. The… Read More »