Category Archives: GST

Conflict Between ‘Deemed Supply’ and ‘Export Benefits’: High Court Directs CBIC to Clarify Taxability of Services Provided to Foreign Entity Without Consideration (Network Agreement)   ISSUE Whether a service provided to a foreign entity without consideration (under a mutual network agreement), which is treated as a “Supply” under Section 7(1)(a) of the CGST Act, can… Read More »

Last-Mile Delivery for E-Commerce via Road with Consignment Note Qualifies as GTA Service; Exempt when Provided to Unregistered Persons   ISSUE Classification: Whether a logistics provider delivering goods purchased from e-commerce portals exclusively by road (trucks/vans/two-wheelers) and issuing a consignment note qualifies as a Goods Transport Agency (GTA) under GST. Exemption: Whether such GTA services… Read More »

CESS DEMAND QUASHED: LATE GSTR-9 VALID IF FILED BEFORE OCT 2023 AMENDMENT; REVENUE NEUTRALITY APPLIES   ISSUES Validity of Late GSTR-9: Whether a GSTR-9 (Annual Return) filed belatedly on 28.08.2023 can be ignored by the Revenue relying on the amendment to Section 44 (which restricts late filing) that came into effect subsequently on 01.10.2023. Revenue… Read More »

Jurisdiction for Interest on Delayed IGST Refund: High Court Directs GST Appellate Authority to Adjudicate Claim After Petitioner Diligently Pursued Remedy Before Customs Forum   ISSUE Whether a petitioner, who diligently pursued a claim for interest on delayed IGST refund before the Customs Authorities (along with drawback interest) only to be told at the appellate… Read More »

Clean Slate Principle: GST Department Cannot Raise Fresh Demands for Past Periods After NCLT Approves Resolution Plan; Claims Extinguished   ISSUE Whether the GST Department can issue demand orders and seek recovery of dues for a period prior to the approval of an Insolvency Resolution Plan, especially when the Department had already participated in the… Read More »

Refund of Excess Recovery: High Court Orders Refund of Amounts Recovered in Excess of Statutory Pre-Deposit (30%); Recovery Proceedings Deemed Stayed on Payment of Pre-Deposit   ISSUE Whether the GST Authorities are entitled to retain the entire tax amount recovered from an assessee during the pendency of an appeal, or if they are obligated to… Read More »

High Court Refuses to Quash FIR in GST Fraud Case: Allegations of “Paper Transactions” and Non-Existent Firms Disclose Cognizable Offence; Trial Court is Appropriate Forum   ISSUE Whether the High Court should exercise its inherent jurisdiction under Section 482 of CrPC to quash an FIR alleging GST fraud (fake invoices/wrongful ITC) at the pre-trial stage,… Read More »

High Court Orders Lifting of Bank Attachment Conditional on 20% Pre-Deposit; Directs Appellate Authority to Expedite Decision on Pending Appeal Against Rectification Rejection ISSUE Whether a Writ Petition is maintainable when the assessee approaches the Court only after recovery proceedings (bank attachment) have been initiated, despite having a pending statutory appeal. Whether the attachment of… Read More »

December 2025 GST Collections: Modest Growth Amidst Rate Cuts   Total Collections: India’s gross Goods and Services Tax (GST) revenue for December 2025 reached ₹1,74,550 crore, marking a year-on-year growth of 6.1%. Impact of Reforms: The subdued growth rate is attributed to significant tax rate cuts across various sectors that came into effect on September… Read More »

IMPORTANT GST CASE LAWS 02.01.2026 Relevant Act Section Case Law Title Brief Summary Citation CGST Act, 2017 Section 16 (ITC Eligibility) Pazhassi Motors v. State of Kerala Assessee is entitled to claim ITC if the return was submitted before the cut-off date contemplated under Section 16(5) (introduced by Finance Act 2024), even if it was… Read More »