VOLUNTARY PAYMENT OF DIFFERENTIAL TAX ON COMPOSITE SUPPLY BARS SECTION 74 SCN ISSUE Whether a Show Cause Notice (SCN) under Section 74 (invoking extended period for fraud/suppression) can be validly issued when the assessee had voluntarily disclosed the classification dispute (Composite vs. Mixed Supply), intimated the Department, and paid the entire differential tax along… Read More »
ORDER QUASHED & REMANDED: GSTR-3B ERROR RECTIFIED AND TAX PAID WITH INTEREST BEFORE NOTICE ISSUE Whether an assessment order confirming tax, interest, and penalty under Section 73 is sustainable when the taxpayer had already rectified the GSTR-3B error and paid the disputed tax along with interest in a subsequent return before the issuance of… Read More »
NO INTEREST ON GST LIABILITY IF CASH DEPOSITED OR ITC AVAILABLE BEFORE DUE DATE, EVEN IF RETURN FILED LATE ISSUE Whether interest under Section 50 of the CGST Act is leviable on the tax liability (both Cash and ITC components) when the returns (GSTR-3B) were filed belatedly, but the assessee had already deposited the… Read More »
NEGATIVE BLOCKING OF ELECTRONIC CREDIT LEDGER UNDER RULE 86A HELD INVALID ISSUE Whether the GST Department has the authority under Rule 86A of the CGST Rules, 2017 to block the Electronic Credit Ledger (ECL) to a negative figure (i.e., blocking an amount exceeding the credit actually available in the ledger at that time), thereby… Read More »
Consolidated FAQs on GSTR -9/9C for FY 2024-25 Dec 17th, 2025 GSTN has published series of FAQ on 16th Oct, 2025 and 4th Dec, 2025 for assisting the taxpayer in filing of Annual Return i.e., GSTR-9/9C. For convenience, the taxpayer may access Consolidated FAQs by Clicking here
IMPORTANT GST CASE LAWS 16.12.25 Relevant Act Section Case Law Title Brief Summary Citation Central GST Act, 2017 Section 67 (Search & Seizure) Korfex Industries (P.) Ltd. v. State of Rajasthan Writ relief for release of detained goods was denied as the investigation revealed collusion to defraud revenue via fake ITC. Equitable jurisdiction under Article… Read More »
CONFLICT ON CONVERSION OF ARREST WARRANTS IN ECONOMIC OFFENCES: MATTER REFERRED TO LARGER BENCH ISSUE Whether an accused charged with serious economic offences (such as Input Tax Credit fraud under GST) can claim the conversion of non-bailable arrest warrants into bailable warrants as a matter of right, or if the gravity of economic offences precludes… Read More »
MOVEMENT WITHOUT E-WAY BILL FATAL; TRANSPORTER’S ERROR NO DEFENSE ISSUE Whether the detention and seizure of goods under Section 129 are justified when the goods are intercepted without a valid E-way bill, even if the taxpayer claims the transporter moved the goods contrary to instructions and the E-way bill was generated immediately after interception due… Read More »
RESTORED REGISTRATION VALIDATES ITC: SECTION 74 DEMAND QUASHED ISSUE Whether the Department can sustain a demand for tax and penalty under Section 74 (Fraud/Suppression) on the ground that purchases were made from a “bogus/non-existent” firm, when the cancelled registration of the supplier was subsequently restored by the authorities. FACTS The Transaction: In the normal course… Read More »
BAIL GRANTED IN GST FRAUD CASE: PROLONGED CUSTODY & MAGISTERIAL TRIAL OUTWEIGH SEVERITY OF OFFENSE ISSUE Whether an accused is entitled to bail in a serious GST evasion case involving fake firms and fake supplies, considering that the investigation is complete, the accused has been in custody for a prolonged period, and the offences are… Read More »