GST Appellate Authority Lacks Power to Remand Matter Back to Adjudicating Authority Issue Whether the First Appellate Authority under Section 107 of the GST Act has the statutory power to remand a matter back to the Adjudicating Authority for fresh decision upon finding that the original order travelled beyond the Show Cause Notice (SCN). Facts… Read More »
Substantive Orders and SCNs Preceding Statutory Limits Prevail Over Later DRC-01 and DRC-07 Dates Issue Whether the date of issuance of an electronic summary in Form GST DRC-01 can override or replace the date of a substantive Show Cause Notice (SCN) for the purpose of calculating limitation periods under Section 74. Whether an adjudication order… Read More »
Interest on Delayed GST Returns Runs Until Electronic Cash Ledger Debit Because Deposits Alone Do Not Discharge Tax Liability Issue Whether interest for delayed filing of GSTR-3B returns under Section 50 is payable until the actual debit from the Electronic Cash Ledger (ECL), and whether the proviso to Rule 88B(1)—excluding ECL balances from interest calculation—applies… Read More »
GST Registration Cannot Be Retrospectively Cancelled Without Explicit Proposal in Show Cause Notice Issue Whether GST registration can be cancelled with retrospective effect when the Show Cause Notice (SCN) issued to the taxpayer contained no proposal or indication for retrospective cancellation. Facts Registration Status: The petitioner was a registered person under the GST regime. Issuance… Read More »
ITC Cannot Be Denied Solely on GSTR-2A Mismatch and CA Certificate Is Admissible Post-Dated Issue Whether Input Tax Credit (ITC) can be denied solely on account of a numeric mismatch between GSTR-3B and GSTR-2A/2B without examining underlying transaction evidence and applying CBIC Circular No. 183/15/2022-GST. Whether a CA/CMA certificate issued after the appeal date is… Read More »
ITC Cannot Be Denied Solely for Belated Return Filing Within Section 16(5) Extended Deadline Issue Whether Input Tax Credit (ITC) can be rejected on the sole ground of belated filing of GSTR-3B returns when the returns were filed within the retrospectively extended deadline under Section 16(5) of the GST Act. Facts Period & Claims: For… Read More »
Government Contractors Entitled to GST Reimbursement Under Post-GST Contract Provisions Despite Misapplied Pre-GST Rules Issue Whether government authorities can deny GST reimbursement to a contractor for post-July 1, 2017 works contracts by misapplying provisions meant for pre-GST contracts under a state notification. Facts Contract Execution: The petitioner (a registered contractor under CGST/WBGST) executed works contract… Read More »
Electric Vehicles Retain Classification Under Headings 8703 and 8711 Attracting 5% GST Even Without Battery Issue Whether electrically operated two-wheelers and three-wheelers (e-rickshaws, e-carts, e-scooters, etc.) supplied without batteries retain their classification under CTH 8703 and CTH 8711 to qualify for the concessional 5% GST rate under Schedule I of Notification No. 09/2025 – Central… Read More »
Recommendations of the 57th Meeting of the GST Council: Pres… Recommendations of the 57th Meeting of the GST Council: Pres… Ministry of Finance Recommendations of the 57th Meeting of the GST Council GST Council recommends removal of arrest provisions under GST GST Council recommends raising prosecution threshold from ₹1 crore to ₹5 crore GST Council recommends reduction in general penalty from ₹25,000 to ₹1 0,000 GST Council recommends wider eligibility for input tax credit and refunds GST Council recommends further simplification of registration and compliance processes GST Council recommends faster refunds to improve working capital for businesses GST Council recommends common… Read More »
INCOME TAX CASE LAWS 09.10.2026 Here is the organized table containing the requested details extracted from the provided text: Section Case Law Title Brief Summary Citation Relevant Act Section 2(14) Phool Singh Raghav v. Assessing Officer Matter required fresh verification of distance from current municipal limits as on sale date to determine capital gains… Read More »