Supreme Court upholds refund of unutilized Compensation Cess ITC despite export on payment of IGST Issue Whether an assessee is entitled to a refund of unutilized Input Tax Credit (ITC) of Compensation Cess paid on inputs (coal), when the final goods are exported on payment of IGST (which is subsequently refunded), and the Department denies… Read More »
Auto Suspension of GST Registration due to Non-Furnishing of Bank Account Details as per Rule 10A Dec 5th, 2025 Dear Taxpayers, As per Rule 10A, taxpayers (except those registered under TCS, TDS, or Suo-moto registrations) must furnish their bank account details within 30 days of grant of registration or before filing details of outward supplies… Read More »
FAQs on GSTR -9/9C for FY 2024-25 Dec 4th, 2025 Additional list of Frequently Asked Question along with the response has been compiled in response to comment received from various channel. The additional FAQ dt 4-12-2025 is intended to further assist the Taxpayer in better understanding of various Tables of GSTR-9/9C and their key aspects… Read More »
Advisory on reporting values in Table 3.2 of GSTR-3B Dec 5th, 2025 Table 3.2 of Form GSTR-3B captures the inter-state supplies made to unregistered persons, composition taxpayers, and UIN holders out of the total supplies declared in Table 3.1 & 3.1.1 of GSTR-3B and is auto-populated from corresponding supplies declared in GSTR-1, GSTR-1A, and IFF… Read More »
IMPORTANT GST CASE LAWS 05.12.2025 Section Case Law Title Brief Summary Citation Relevant Act 29 Anil Art and Craft v. State of Uttar Pradesh Cancellation of registration via a non-speaking order (stating reply was unsatisfactory without reasons) violates principles of natural justice. Order set aside. Click Here CGST Act, 2017 29 Florida Solvent (P) Ltd… Read More »
Transporter vehicle seizure quashed as evasion liability lies with consignor not transporter Issue Whether a transporter can be held liable for tax evasion and have their vehicle seized under Section 129 of the GST Act due to a shortfall in the quantity of goods compared to the E-way bill, when the goods legally belong to… Read More »
Post-detention E-way bill generation fails to cure non-compliance; penalty upheld Issue Whether the generation of an E-way bill minutes after the interception of a vehicle cures the defect of non-compliance under Section 129, and if such subsequent generation protects the assessee from penalty. Facts Transport Details: The petitioner was transporting goods within Kanpur under Tax… Read More »
Penalty for missing E-way Bill Part-B quashed due to technical glitch and no evasion intent Issue Whether the imposition of penalty under Section 129 for the non-generation of Part-B of the E-way Bill is valid when the omission was caused by a technical glitch and there was no intention to evade tax. Facts Petitioner’s Profile:… Read More »
Successive writs to evade GST pre-deposit dismissed; no exemption from 10% statutory deposit Issue Whether a petitioner can file successive writ petitions to challenge the dismissal of an appeal for want of pre-deposit, claiming financial hardship, when the previous writ order only condoned the delay in filing the appeal and gave no direction regarding exemption… Read More »
Advance ruling inadmissible for procedural queries on documentation not covered under Section 97(2) Issue Whether an application for Advance Ruling is maintainable when the applicant seeks clarification solely on the procedural documentation required for the movement of goods, and if such a query falls within the specific categories defined under Section 97(2) of the CGST… Read More »