Daily Archives: May 20, 2026

Processing limestone through crushing, sizing, and screening does not alter its identity and isn’t manufacture. Issue Whether the mechanical processing of raw limestone and dolomite—specifically through crushing, sizing, screening, and grading—amounts to a “manufacture” under Section 2(72) of the CGST/OGST Act when the underlying chemical composition remains unchanged. Facts The Parties: The applicant is a… Read More »

Tirumala Tirupati Devasthanams qualifies as a Governmental Authority entitled to concessional works contract GST rates. Issue Whether the Tirumala Tirupati Devasthanams (TTD) qualifies as a “Governmental Authority” or “Governmental Entity” under the GST notifications, thereby making works contract services executed for it eligible for a concessional GST rate. Facts The Business: The petitioners executed various… Read More »

Retrospective GST registration cancellation without prior notice or disclosed material is legally unsustainable. Issue Whether the revenue authorities can legally cancel a taxpayer’s GST registration retrospectively without issuing a Show Cause Notice (SCN) that explicitly proposes retrospective effect, discloses the underlying material, and provides objective reasons for such action. Facts The Assessee: The petitioner was… Read More »

GST Cannot Be Levied on Ocean Freight in CIF Contracts as It Forms Part of a Composite Supply Issue Whether the revenue authorities were justified in levying forward charge GST and disallowing refunds on ocean freight for imports made under Cost, Insurance, and Freight (CIF) contracts, by relying on place-of-supply rules for transportation services. Facts… Read More »

Arrest is valid if supplied grounds match the substance of recorded reasons to believe Issue Whether an arrest executed under Section 69(1) of the CGST Act for alleged Input Tax Credit (ITC) fraud is legally flawed if the arrestee is not served with a signed, verbatim copy of the internal file notings containing the “reasons… Read More »

Plastic and paper carrying bags are classified by material under Chapters 39 and 48, with a conditional 5% rate for biodegradable variants. Issue Whether carrying bags, including compostable or biodegradable variants, are classifiable under Heading 3923 or Chapter 48 based on their constituent material under Notification No. 9/2025-Central Tax (Rate). Whether the Authority for Advance… Read More »

Amounts recovered under a withdrawn assessment order must be verified and refunded to the taxpayer. Issue Whether the revenue authorities are legally required to refund tax amounts forcefully recovered from a taxpayer if the underlying assessment order is subsequently withdrawn by the assessing authority and no credit has been given to the taxpayer’s account. Facts… Read More »

Writ petition cannot be entertained when a statutory appeal to the Appellate Tribunal is available. Issue Whether a taxpayer can invoke the extraordinary writ jurisdiction of the High Court to challenge an Order-in-Appeal when an efficacious alternate statutory remedy before the Appellate Tribunal remains available within an extended notification window. Facts The Challenge: The petitioner-taxpayer… Read More »

Blocking of Input Tax Credit Without Prior Written Reasons to Believe Is Wholly Illegal Issue Whether the revenue authorities can legally block a taxpayer’s Input Tax Credit (ITC) in their electronic credit ledger under Rule 86A without contemporaneously recording the mandatory “reasons to believe” in writing prior to the blocking action. Facts The Dispute: The… Read More »

GST cannot be demanded again from a trading vertical when the transmission vertical has already remitted it. Issue Whether the revenue authorities were justified in issuing a Show Cause Notice under Section 76 of the CGST/TNGST Act to recover a GST component from an assessee’s trading registration, when the exact tax amount had already been… Read More »