Anti-Profiteering: Failure to Pass on ITC Benefits in Construction Contracts (Section 171) Facts The Complaint: NTPC filed a complaint with the Standing Committee alleging that the Respondent (the contractor) had failed to pass on the benefits of the GST transition in a construction contract for the period July 2017 to October 2023. The Transition: Before… Read More »
Invalidity of Bypassing Detention Proceedings for Premature Confiscation (Section 130) Facts The Interception: The Petitioner, a registered dealer in metal scrap, was transporting goods that were intercepted in transit at Aslali by the State Tax Officer. The Procedure: The Department initiated proceedings under Section 129 (Detention, seizure, and release of goods and conveyances in transit)… Read More »
Admissibility of Advance Ruling for Past Supplies and Completed Projects (Section 95/97) Facts The Applicant: A pharmaceutical company manufacturing APIs and formulations that set up a new plant in Udaipur. The Transaction: The company issued purchase orders to contractors for civil works, specifically RCC foundations and steel structural supports required for installing machinery. The Tax… Read More »
Invalidation of Remand Order for Non-Supply of Written ‘Grounds of Arrest’ (Section 69) Facts The Detention: Following a search of his residential premises under Section 67, the Petitioner was detained and subsequently arrested by GST authorities. The Remand: The Petitioner was produced before a Magistrate, and a remand order was passed, authorizing his continued custody.… Read More »
Interest Liability on Wrongfully Availed Transitional Credit (Section 50) Facts The Transaction: For the period August 2017 to May 2019, the Petitioner carried forward approximately Rs. 1.31 crore as transitional credit by filing Form GST TRAN-1. The Discrepancy: The credit did not reflect in the Petitioner’s Electronic Credit Ledger (ECL). Consequently, the Petitioner reported and… Read More »
Sufficiency of Show Cause Notice (SCN) for Cancellation of Registration (Section 29) Facts The Notice: The Jurisdictional Officer issued a Show Cause Notice (SCN) in Form GST REG-17 to the Petitioner, proposing the cancellation of their GST registration. The Allegation: The SCN alleged that the Petitioner had availed ineligible Input Tax Credit (ITC) from non-existent… Read More »
IMPORTANT GST CASE LAWS 24.03.2026 Relevant Act Section Case Law Title / Authority Brief Summary Citation CGST Act, 2017 Section 29 Trillion Lead Factory v. Superintendent An SCN for cancellation is not “vague” if it includes annexed communications (like DGGI reports) that allow the taxpayer to understand and reply to the charges. Click Here CGST… Read More »
IMPORTANT GST CASE LAWS 23.03.2026 Relevant Act Section Case Law Title / Authority Brief Summary Citation CGST Act, 2017 Section 9 Hi Care Remedy (P.) Ltd., In re Medical Disposables: Probe covers, cable covers, and laparoscopy camera covers are classified under HSN 9033 (Accessories) at 18% GST, rather than medical instruments (9018). Click Here CGST… Read More »
Validity of Disciplinary Proceedings and the Impact of Rule 14(24) Deadlines Facts The Petitioner: A direct recruit Appraiser (1993) who rose to the rank of Additional Commissioner. During the relevant period, he was on deputation at SEEPZ SEZ, Mumbai. The Charge Memorandum: A major penalty charge sheet was issued alleging irregularities in tenders, work allocation,… Read More »
Quashing of Unauthorized Cash Seizure and Lack of Statutory Notice (Section 67) Facts The Search: Tax authorities conducted search and seizure operations at the petitioner’s premises (including their residence) and the premises of another individual, ‘H’, located in the same building. The Seizure: During the search, respondents seized various items, including Rs. 1 crore in… Read More »