Invalidation of Multiple and Unreasoned Adjudication Orders (Section 73) Facts The Allegation: The Petitioner received a Show Cause Notice (SCN) on 21-2-2023 alleging excess availment of Input Tax Credit (ITC) under Section 73 (cases not involving fraud/willful misstatement). The Confusing Timeline: 29-5-2023: First Adjudication Order passed (unreasoned and without a hearing). 5-6-2023: A second, identical… Read More »
Quashing of Mechanical Registration Cancellation Due to Vague SCN Facts The Notice: The Petitioner, a GST-registered taxpayer, received a Show Cause Notice (SCN) proposing the cancellation of their registration. The Allegation: The SCN cited the boilerplate language of Section 29(2)(e): that the registration was obtained by “fraud, wilful misstatement or suppression of facts.” The Response:… Read More »
Biodegradable bags are classified under Chapter 39 (Plastics) but qualify for a concessional 5% GST rate if certified as biodegradable. Facts The Applicant: A manufacturer and supplier of plastic bags and straws, specifically “biodegradable and compostable” bags conforming to IS/ISO 17088 standards. The Product: Carry bags made from compostable polymer materials (such as PBAT, starch… Read More »
IMPORTANT GST CASE LAWS 25.03.2026 Relevant Act Section Case Law Title / Authority Brief Summary Citation CGST Act, 2017 Section 11 Board of Secondary Education Rajasthan, In re Services like printing exam materials, online form filling, and result processing are exempt. The Board qualifies as an “educational institution” for the limited purpose of conducting exams.… Read More »
Restoration of Suspended Registration and Stay on Recovery (Section 29/79) Facts The Action: The GST Department suspended the Petitioner’s registration under Section 29 following the issuance of a Show Cause Notice (SCN). Consequential Measures: Along with the suspension, the Department issued a recovery notice and provisionally attached the Petitioner’s bank account to secure potential tax… Read More »
Presence of Betel Nut (Supari) without Tobacco/Lime triggers the “Supari” classification. The Products: Variants like Paan Kapsul, Silver Coated, Regular, and Rose. The Composition: A mixture of gulkand, raw supari (betel nut), sugar syrup, aniseeds, and menthol, packed in edible plant-fibre capsules. The Legal Logic: * Supplementary Notes to Chapter 21 define “Supari” as a… Read More »
Portal Uploading is Valid, but Officers Must Use Alternate Modes (like RPAD) if the Taxpayer Does Not Respond. Facts The Notice: The GST Department uploaded a Show Cause Notice (SCN) only on the GST Portal. The Taxpayer’s Stand: The Petitioner claimed they had no knowledge of the notice as it was not served through any… Read More »
High Court at the Location of the Bank Account Has Jurisdiction to Quash Illegal Freezing Orders. Facts The Action: The Police Station (PS) Papumpare, Arunachal Pradesh, issued a notice to a branch manager of ICICI Bank in Kolkata to debit freeze the petitioner’s bank account. The Reason: CGST authorities in Arunachal Pradesh had lodged a… Read More »
Educational Boards Qualify as Educational Institutions for Exam-Related GST Exemptions. Facts The Applicant: Board of Secondary Education, Rajasthan (RBSE), a government authority. The Services Received: The Board procured various services essential for conducting examinations, including: Printing: Answer sheets, question papers, OMR sheets, certificates, and mark-sheets. Digital/IT: Online examination form filling and processing of results. Maintenance… Read More »
Writ Maintainability Against SCN and Natural Justice in Adjudication (Section 74) Facts The Allegation: The Petitioners, traders in crude tar, were issued a notice in Form DRC-01A for AY 2023-24. The Revenue alleged that the Petitioners received inward supplies from entities whose GST registrations were cancelled retrospectively. The Fraud Chain: The Department doubted the genuineness… Read More »