Used Jute Gunny Bags Classifiable Under HSN 6305 Attracting 5 Percent or 18 Percent GST Based on Sale Value Issue What is the correct classification and applicable GST rate under Heading 6305 for the sale of used jute gunny bags (woven sacks without plastic coating) received during raw material procurement and sold as packing material?… Read More »
Laundry Soap Bars Classifiable Under HSN 34011942 and Attract 18 Percent GST Issue What is the correct classification and applicable GST rate for laundry/washing soap (in bar or cake form) used for cleaning clothes and household items under Heading 3401, as per Notification No. 09/2025-Central Tax (Rate)? Facts Applicant Business: The applicant is a GST-registered… Read More »
GST CASE LAWS 20.08.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 16 Rajib Agarwala v. Union of India Denial of ITC for FY 2018-19 was set aside as the return was filed on 23.10.2019, which falls within the extended statutory timeline up to 30.11.2021 provided under Section 16(5). Click Here Central Goods… Read More »
Portal Service Post-Cancellation of GST Registration Is Invalid and Order Quashed for Violation of Hearing Rights Issue Whether an adjudication order passed under Section 73 is legally valid when the Show Cause Notice (SCN) was served exclusively through the GST portal after the cancellation of the assessee’s registration and no opportunity of personal hearing was… Read More »
Portal-Only Service Without Response Does Not Constitute Valid Service and Resets Appeal Limitation Timelines Portal-Only Service Without Response Does Not Constitute Valid Service and Resets Appeal Limitation Timelines Issue Whether uploading a Show Cause Notice (SCN) or adjudication order solely on the GST common portal without acknowledgment or reply constitutes valid service under Section 169,… Read More »
Portal-Only Notice Service Post Registration Cancellation Is Invalid and Adjudication Order Lacks Legal Sustainability Portal-Only Notice Service Post Registration Cancellation Is Invalid and Adjudication Order Lacks Legal Sustainability Issue Whether serving a show-cause notice solely by uploading it on the GST portal after the cancellation of the assessee’s registration constitutes valid service under Section 169… Read More »
No Penalty Under Section 129 for Missing E-Way Bill During Same-GSTIN Stock Transfer Without Tax Liability Issue Whether penalty under Section 129 can be levied for transit without an e-way bill when the movement of goods is an internal stock transfer between premises carrying the same GSTIN with no underlying tax liability. Facts Movement of… Read More »
Taxpayers initiating Section 128A waiver after Section 73 action are eligible despite belated return filings. Issue Whether a taxpayer against whom proceedings under Section 73 were initiated can be denied interest/penalty waiver under Section 128A on the ground that the demand relates to self-assessed tax from belatedly filed GSTR-3B returns. Whether tax authorities can declare… Read More »
Single Composite Assessment Order Under Section 74 for Multiple Financial Years Is Invalid and Unsustainable Issue Whether a single composite assessment order passed under Section 74 covering multiple distinct financial years (FY 2019-20 and FY 2020-21) is legally valid. Facts Petitioner’s Status: The petitioner is a registered firm under the CGST Act / Andhra Pradesh… Read More »
Denial of ITC for FY 2018-19 Is Unsustainable Where GST Return Was Filed Before November 30, 2021 Under Section 16(5) Denial of ITC for FY 2018-19 Is Unsustainable Where GST Return Was Filed Before November 30, 2021 Under Section 16(5) Issue Whether Input Tax Credit (ITC) for FY 2018-19 can be denied under Section 16(4)… Read More »