Blocked Credit: ITC on Cross-Country Natural Gas Pipelines The Legal Issue The central dispute was whether a cross-country natural gas pipeline qualifies as “Plant and Machinery” (which is eligible for Input Tax Credit) or if it falls under the category of “immovable property” and “pipelines laid outside the factory,” which are specifically excluded from ITC… Read More »
GST Valuation on Sale of Used Business Assets: Transaction Value vs. Margin Scheme The Legal Issue The central dispute was whether a business, selling a car originally purchased for the proprietor’s use and capitalized in the books, can pay GST only on the profit (Margin Scheme) or must pay GST on the full sale consideration… Read More »
GST on Residential Real Estate Projects (RREP): Plot Sale vs. Construction Services This Advance Ruling clarifies the tax implications when a developer sells a plot of land and simultaneously enters into a construction agreement with the buyer. The ruling emphasizes that the timing of the agreements (MoU and Service Contracts) defines the nature of the… Read More »
GST Classification and ITC Eligibility for Food Aggregators: A Dual Analysis This ruling by the Authority for Advance Ruling (AAR) provides a critical distinction between “Restaurant Services” and “Contractual Food Supply” for corporate clients, while simultaneously clarifying the “Blocked Credit” exceptions under Section 17(5). I. Classification of Food Supply Service (Heading 9963) The Legal Issue… Read More »
IMPORTANT GST CASE LAWS 07.03.2026 Relevant Act Section Case Law Title / Authority Brief Summary Citation CGST Act, 2017 Section 29 S.K.Tripathi v. State of U.P. Cancellation of registration via a non-speaking order (no reasons assigned) is arbitrary and violates Article 14 of the Constitution. Click Here CGST Act, 2017 Section 73 Md Shoriful Islam… Read More »
Advance Ruling Rejection: You Cannot Seek a Ruling on Someone Else’s Supply The Legal Issue The central dispute in this case (2025/2026) involves the jurisdictional boundaries of the Authority for Advance Ruling (AAR). The primary question was: Can a landlord (the applicant) seek an advance ruling regarding the GST liability of activities performed by their… Read More »
GSTAT’s Power to Stay Recovery: Inherent Jurisdiction Confirmed The Legal Issue The primary legal question addressed by the High Court was whether the Goods and Services Tax Appellate Tribunal (GSTAT) has the authority to grant interim stay or injunctions against tax recovery, given that the CGST Act does not contain an explicit provision labeled “Power… Read More »
GST Demands Quashed: SCN Summaries and Unsigned Orders Held Legally Invalid The Legal Issue The central dispute in this case (2025/2026) addressed three critical procedural failures by the GST Department: Summary vs. Substance: Is a summary of a notice in Form DRC-01 sufficient to replace a detailed, speaking Show Cause Notice (SCN)? Digital Authentication: Does… Read More »
GST Registration Cancellation Quashed: Non-Speaking Orders Fail Constitutional Scrutiny The Legal Issue The core legal dispute centers on whether a “non-speaking order” (one that lacks reasons) for the cancellation of GST registration is legally sustainable, particularly when: No opportunity for a personal hearing was granted to the taxpayer. The subsequent statutory appeal was dismissed solely… Read More »
IMPORTANT GST CASE LAWS 06.03.2026 Section Case Law Core Ruling & Strategic Summary Citation S. 73 Tvl. Vishagan Traders [Double Taxation] Passing two separate orders for the same period on the identical issue (GSTR-2A vs. 3B mismatch) is a jurisdictional error. Parallel demands for the same tax debt are unsustainable. Click Here S. 75 Tvl.… Read More »