| Heading 3920 / Schedule II |
SANGHVI PRODUCTS, In re |
Manufacturing PTFE braided gland packing by braiding PTFE fibre yarn into cords is excluded from textile chapters by Note 1(g) of Section XI and is classifiable under subheading 3920 99 49, attracting 18% GST. |
Click Here |
Gujarat Goods and Services Tax Act, 2017 |
| Section 11 |
Luxor International (P.) Ltd., In re |
Proposed supply of uncoated paper under Heading 4802 cannot be granted an advance end-use exemption based solely on purchaser declarations; exemption under Notification 10/2025-CT (Rate) applies only to paper factually used for specified notebooks. |
Click Here |
Central Goods and Services Tax Act, 2017 |
| Section 12 |
Bharat Packaging Industries v. Sunil N Ranote, Additional Commissioner Appeals |
Where assessee registered in Chandigarh received rental income from property in Punjab, the supply was inter-State (IGST), but the place of supply being outside Chandigarh did not oust the territorial jurisdiction of CGST Chandigarh over the assessee. |
Click Here |
Integrated Goods and Services Tax Act, 2017 |
| Section 16 |
Bharat Packaging Industries v. Sunil N Ranote, Additional Commissioner Appeals |
ITC denial based solely on GSTR-3B and GSTR-2A mismatch is unsustainable; eligibility depends on satisfying statutory conditions of Section 16 rather than mere reflection in GSTR-2A. |
Click Here |
Central Goods and Services Tax Act, 2017 |
| Section 16 |
J Santhanam Contractor v. Assistant Commissioner (ST) |
Reversal of input tax credit solely on grounds of limitation under section 16(4) cannot be sustained where the claim falls within the period permitted under section 16(5). |
Click Here |
Central Goods and Services Tax Act, 2017 |
| Section 29 |
Do Nam Enterprise v. Union of India |
Where registration was cancelled for non-filing of returns and portal restrictions barred filing, cancellation order was quashed and petitioners were allowed 30 days to file all pending returns with applicable tax, interest, and penalties. |
Click Here |
Central Goods and Services Tax Act, 2017 |
| Section 47 |
Bharat Packaging Industries v. Sunil N Ranote, Additional Commissioner Appeals |
Late fee and interest for delayed filing of returns arise statutorily rather than from a tax demand or penalty, making a challenge invoking section 74 irrelevant and ineffective. |
Click Here |
Central Goods and Services Tax Act, 2017 |
| Section 73 |
Do Nam Enterprise v. Union of India |
Upon restoration of registration following non-filing cancellation, the limitation period for issuing demand orders is computed from the date of the restoration order rather than portal cut-offs. |
Click Here |
Central Goods and Services Tax Act, 2017 |
| Section 74 |
GR Infra Projects Ltd. Ratlam v. State of Madhya Pradesh |
SCN issued under section 74 without disclosing specific material proving fraud, wilful misstatement, or suppression—and identical to a previously quashed notice—is invalid and unsustainable. |
Click Here |
Central Goods and Services Tax Act, 2017 |
| Section 74 |
Bharat Packaging Industries v. Sunil N Ranote, Additional Commissioner Appeals |
Failure to declare rental income in GST returns constitutes suppression under Explanation 2 to Section 74, justifying the invocation of the extended period, demand, equal penalty, and interest. |
Click Here |
Central Goods and Services Tax Act, 2017 |
| Section 74 |
Bharat Packaging Industries v. Sunil N Ranote, Additional Commissioner Appeals |
Where GST demands for freight under RCM and ITC mismatches were derived from statutory returns and audits without proof of fraud or suppression, invoking Section 74 and imposing penalties is unsustainable. |
Click Here |
Central Goods and Services Tax Act, 2017 |
