Monthly Archives: August 2026

Summary Rejection of Rectification Request Without Examining Section 16(5) Benefit Quashed for Fresh Hearing

By | August 17, 2026
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Summary Rejection of Rectification Request Without Examining Section 16(5) Benefit Quashed for Fresh Hearing Issue Whether the summary rejection of an application for rectification under Section 161—without considering the assessee’s claim for Input Tax Credit (ITC) refund under the newly inserted Section 16(5)—violates principles of natural justice and requires the order to be set aside… Read More »

Lesser Penalty Imposed for Technical E-Way Bill Lapse in Proven Export Case

By | August 17, 2026
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Lesser Penalty Imposed for Technical E-Way Bill Lapse in Proven Export Case Lesser Penalty Imposed for Technical E-Way Bill Lapse in Proven Export Case Issue Whether full penalty under Section 129 of the CGST/TNGST Act and denial of export incentives are justified for transporting goods without an E-Way Bill and E-Invoice when the goods are… Read More »

Rejection of Appeal Condoned as 19-Day Delay Due to Medical Reasons Remanded for Hearing on Merits

By | August 17, 2026
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Rejection of Appeal Condoned as 19-Day Delay Due to Medical Reasons Remanded for Hearing on Merits Rejection of Appeal Condoned as 19-Day Delay Due to Medical Reasons Remanded for Hearing on Merits Issue Whether a 19-day delay in filing an appeal under Section 107 of the CGST Act, 2017 should be condoned and the matter… Read More »

Assessment Order Demand Exceeding Show Cause Notice Amount Set Aside Under Section 75(7)

By | August 17, 2026
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Assessment Order Demand Exceeding Show Cause Notice Amount Set Aside Under Section 75(7) Assessment Order Demand Exceeding Show Cause Notice Amount Set Aside Under Section 75(7) Issue Whether a tax demand order raising tax, interest, and penalty amounting to ₹24,40,363.10 can be sustained under Section 75(7) of the CGST Act, 2017 when the underlying Show… Read More »

Summary Attachment to DRC-01 Without Duly Authenticated Show Cause Notice Invalidates Section 73 Demand

By | August 17, 2026
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Summary Attachment to DRC-01 Without Duly Authenticated Show Cause Notice Invalidates Section 73 Demand Issue Whether issuing a summary of a Show Cause Notice in Form GST DRC-01 with an attached unauthenticated tax determination statement—without a formal, signed Show Cause Notice issued by the Proper Officer—validly initiates proceedings under Section 73 of the CGST Act,… Read More »

Illegal GST Recovery for Best Judgment Order Refunded With Interest and Costs Recoverable From Erring Officers

By | August 17, 2026
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Illegal GST Recovery for Best Judgment Order Refunded With Interest and Costs Recoverable From Erring Officers Illegal GST Recovery for Best Judgment Order Refunded With Interest and Costs Recoverable From Erring Officers Issue Whether the tax authorities’ rejection of an appeal under the Amnesty Scheme and unauthorized recovery of GST dues under Section 62—in disregard… Read More »

Interest and Costs Awarded in Arbitration for Pre-GST Works Contract Exemption From GST Net Upheld

By | August 17, 2026
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Interest and Costs Awarded in Arbitration for Pre-GST Works Contract Exemption From GST Net Upheld Interest and Costs Awarded in Arbitration for Pre-GST Works Contract Exemption From GST Net Upheld Issue Whether interest and costs awarded under an arbitration proceeding in 2024 for delayed payments on a pre-GST works contract attract GST liability under Sections… Read More »

Peeled and Chopped Garlic Retains Classification Under Chapter Heading 0703 Exempt From GST

By | August 17, 2026
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Peeled and Chopped Garlic Retains Classification Under Chapter Heading 0703 Exempt From GST Issue Whether peeled and chopped garlic subjected to automated cleaning, peeling, and chopping processes falls under HSN 0703 (exempt fresh vegetables) or HSN 2005 (prepared/preserved vegetables). Whether a question regarding whether a process amounts to “manufacture” is maintainable before the Authority for… Read More »

Rooftop Solar Plant Setup Is Composite Works Contract Taxed at 70:30 Goods-Service Ratio

By | August 17, 2026
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Rooftop Solar Plant Setup Is Composite Works Contract Taxed at 70:30 Goods-Service Ratio Issue Whether the supply, design, installation, testing, and commissioning of a grid-connected rooftop solar power plant constitutes a composite supply of works contract and how the applicable GST rate and taxable value should be determined. Facts Work Order: The applicant received a… Read More »

Pure Manpower Supply to State PSU Acting as Sub-Contractor Attracts 18% GST Without Exemption Benefit

By | August 17, 2026
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Pure Manpower Supply to State PSU Acting as Sub-Contractor Attracts 18% GST Without Exemption Benefit Issue Whether pure labour services provided by a sub-contractor to a State Government Company (PSU)—which in turn holds the main contract from a Government Department for executing a public project—qualify for GST exemption under Sl. No. 3 of Notification No.… Read More »