Category Archives: GST

Refund Limitation Clarification Struck Down: Circular No. 181/13/2022-GST Declared Ultra Vires; Rejection of Refund for 2018-19 Set Aside ISSUE Whether the rejection of refund applications for the period August 2018 to January 2019, based solely on the restrictions/clarifications provided in Circular No. 181/13/2022-GST, is sustainable in law after the said Circular was declared ultra vires… Read More »

Mistaken Payment under CGST/SGST Instead of IGST Cannot Lead to Double Demand; Authorities Directed to Adjust/Refund Excess u/s 77 ISSUE Whether the Revenue authorities can sustain a demand for non-payment of IGST when the assessee has already deposited the tax amount (and arguably more) under the wrong heads of CGST and SGST due to a… Read More »

Supreme Court Stays Adjudication: Show Cause Notice Containing “Nothing Beyond Figures” and Lacking Material Particulars on Fraud is Unsustainable   ISSUE Whether a Show Cause Notice (SCN) issued under Section 74 (invoking the extended period of limitation for fraud) is valid if it merely cites figures regarding mismatches and ITC denials without providing specific material… Read More »

High Court Condones Delay in Filing Appeal caused by Pendency of Section 168A Proceedings; Directs Appellate Authority to Hear Case on Merits ISSUE Whether the delay in filing an appeal under Section 107 beyond the statutory limitation period can be condoned when the non-filing was attributed to the confusion arising from the pendency of adjudication/notifications… Read More »

Non-Filling of Part-B (Vehicle Number) in E-Way Bill is a Technical Error; High Court Restores Appellate Order Imposing General Penalty Instead of Detention Penalty ISSUE Whether the non-filling of the vehicle number in Part-B of the E-way bill justifies the imposition of a heavy penalty under Section 129 (detention and seizure), or if it constitutes… Read More »

Renting of Residential Dwelling to Commercial Entity for Hostel Use Exempt from GST (Pre-18.07.2022); Exemption is Activity-Centric, Not Person-Centric   ISSUE Whether leasing a residential building to a commercial entity (registered company), which sub-leases it as a hostel for students and professionals, qualifies for GST exemption under Entry 13 of Notification No. 9/2017-Integrated Tax (Rate)… Read More »

ECL Blocking Quashed: High Court Directs Immediate Unblocking to Enable Return Filing, Following ‘K-9 Enterprises’ Ruling ISSUE Whether the blocking of the petitioner’s Electronic Credit Ledger (ECL) by the Revenue authorities, which prevented the filing of GST returns, was sustainable in law, considering the procedural safeguards and the precedent set by the Division Bench. FACTS… Read More »

Differential GST Reimbursement: Karnataka High Court Sets Formula for Transition of Ongoing Works Contracts (KVAT to GST)   ISSUE How should the tax liability be determined for Government works contracts executed during the transition period (pre and post-01.07.2017), and is the contractor entitled to reimbursement/refund of the differential tax burden caused by the shift from… Read More »

IMPORTANT GST CASE LAWS 29.12.2025 Relevant Act Section / Rule Case Law Title / Order Brief Summary Citation / Source CGST Act, 2017 GSTAT (Bench Allocation) Order No. 03/2025 The Government issued an Office Order allocating benches to Technical and Judicial Members of the GST Appellate Tribunal (GSTAT) across India. Members are directed to join… Read More »

Refund of ‘Excess Tax’ (Repaid IGST) Remanded to Adjudicating Authority in Light of Hikal Ltd. Ruling on Rule 96(10) Omission ISSUE Whether the petitioner is entitled to a refund of the amount (IGST + Interest) they had voluntarily repaid to the Department upon an allegation of violating Rule 96(10) (restriction on exporting with payment of… Read More »