IGST Refund Directed despite Wrong Drawback Code in Shipping Bill; Cost imposed on Officers for negligence Issue Whether a clerical error by a Customs House Agent (CHA) in selecting the wrong Drawback Code (3215 ‘A’ instead of 3215 ‘B’) in the Shipping Bill can be a ground to deny the refund of IGST paid on… Read More »
Interest Demand on Belated ITC Quashed; Retrospective Regularization of Section 16(4) applies to Interest too Issue Whether interest under Section 50 can be demanded on Input Tax Credit (ITC) claimed belatedly (beyond the Section 16(4) deadline), when the substantive ITC claim itself has been regularized by a retrospective statutory amendment (or court order giving effect… Read More »
GST Registration Restored on Payment of Dues; Financial Distress Accepted Issue Whether the High Court can direct the restoration of a GST registration cancelled due to non-filing of returns (Section 29(2)(c)), even after the statutory appeal was rejected as time-barred, provided the taxpayer clears all outstanding dues. Facts Petitioner: A company running amusement parks and… Read More »
Coffee Premix classified as “Instant Coffee” (Specific Entry) over General Beverage Powder; Common Parlance Test Applied Issue Whether “Coffee Premix” (used in vending machines by simply adding hot water) should be classified for Sales Tax purposes under the Specific Entry C-II-3 (“Coffee” or “Instant Coffee”) or under the General Entry C-II-18(2) (Powders from which non-alcoholic… Read More »
State GST Officers Validly Authorized to Issue CGST Notices; Cross-Empowerment is Statutory, not Conditional Issue Whether officers appointed under the State Goods and Services Tax Act (SGST) or Union Territory Goods and Services Tax Act (UTGST) have the jurisdiction to issue notices and initiate proceedings under Section 74 of the Central Goods and Services Tax… Read More »
I. Unreasoned GST SCN and Order Quashed; “Cryptic” Orders violate Natural Justice Issue Whether a Show Cause Notice (SCN) and a subsequent Order creating a demand under Section 73 of the CGST Act are valid if they fail to provide specific reasons for the demand, especially when the taxpayer could not reply due to a… Read More »
GST exemption allowed for residential property rented to hostel company (Pre-July 2022); “Use as residence” is activity-specific Issue Whether the GST exemption under Entry 13 of Notification No. 9/2017-Integrated Tax (Rate) is applicable when a residential dwelling is rented to a commercial entity (a company), which subsequently sub-lets it as a long-term hostel to students… Read More »
IMPORTANT GST CASE LAWS 11.12.2025 Relevant Act Section Case Law Title Brief Summary Citation Central GST Act, 2017 Section 29 (Cancellation of Registration) Ms Imagine Marketing Ltd. v. Joint Commissioner CGST Appeals II Delhi Cancellation of GST registration, revocation, and appellate rejection orders were set aside and registration was restored, as orders were non-speaking, lacked… Read More »
Appellate Authority cannot dismiss appeal without reasons even if Appellant is absent (Ex-Parte) Issue Whether an Appellate Authority can dismiss an appeal via a non-speaking order without addressing the specific grounds raised in the appeal memo, solely because the appellant failed to appear for the personal hearing. Facts Background: The petitioner, a registered taxpayer, applied… Read More »
Recovery Notice (DRC-13) quashed; Automatic Stay triggers upon filing Appeal with Pre-deposit Issue Whether recovery proceedings initiated via Form DRC-13 (Notice to Bank/Third Party) can continue or must be withdrawn once the taxpayer files a statutory appeal under Section 107 and pays the mandatory 10% pre-deposit. Facts The Demand: The petitioner suffered two demand orders… Read More »