Frozen shrimps in retail packs liable to 5% GST as pre-packaged goods even for export Issue Whether the export of processed frozen shrimps (HSN 0306), packaged in individual units (printed or plain) and placed inside master cartons, constitutes a “pre-packaged and labelled” supply attracting GST, or remains exempt. Facts Nature of Business: The applicant is… Read More »
Grant-funded R&D services by private entity to Central body are taxable supplies under GST Issue Scope of Supply: Whether R&D activities (manufacture of extracts, testing, reporting) performed by a private company under a grant-in-aid scheme (Ayurgyan) for a Central Council (CCRAS) constitute a taxable “supply” under GST, even if done on a “no-profit” basis.… Read More »
Bail Granted: When Digital Evidence Rules & Tampering Risks Vanish Case Citation & Judicial ForumThe Hon’ble Punjab & Haryana High Court granted bail in the case of Gaurav Babu Jain v. State of Haryana (Order dated November 3, 2025), setting a significant precedent regarding custody in economic offences. Core Allegations & ArrestThe petitioner was arrested… Read More »
IMPORTANT GST CASE LAWS 03.12.2025 Section Case Law Title Brief Summary Citation Relevant Act Section 8 New Gee Enn & Sons v. Union of India Cross-LoC barter trade, where both the supplier and place of supply were within the erstwhile State of J&K, was held to be an intra-State supply and thus amenable to GST… Read More »
IMPORTANT GST CASE LAWS 02.12.2025 Section/Bill Case Law Title / Editorial Note Brief Summary Citation / Act Health Security SE National Security Cess Bill, 2025 Editorial Note on Health Security SE National Security Cess Bill, 2025 Proposed to levy a new cess on the manufacture or production of specified goods, namely pan masala, to increase… Read More »
Non-filing of GSTR-3B despite taxable supplies constitutes willful suppression; Section 74(5) benefit denied. Issue Willful Suppression: Whether the failure to file monthly GSTR-3B returns and pay tax, despite raising taxable invoices and receiving partial payments, constitutes “willful suppression of facts” invoking the extended period and penalty under Section 74 of the CGST Act. Escape Clause… Read More »
Transfer of redevelopment project as going concern is exempt from GST under Notification 12/2017 Issue Whether the transfer of a specific unit of a construction project (Parcel C of a redevelopment scheme) by way of a slump sale, inclusive of all assets and liabilities, qualifies as a “transfer of a going concern” and is… Read More »
Driver’s unchallenged statement regarding route deviation justifies detention under Section 129 ignoring documents Issue Whether the detention of goods and imposition of penalty under Section 129 of the GST Act are valid when based on the driver’s categorical statement (MOV-01) regarding the route and loading point, which contradicted the documents, and where such statement… Read More »
Time-barred GST appeals restored on condition of 25% pre-deposit of disputed tax Issue Whether the High Court can exercise writ jurisdiction to restore statutory appeals that were rejected by the Appellate Authority as time-barred and for lack of pre-deposit, to allow the assessee to contest the demand on merits. Facts Assessment & Rectification: The petitioner… Read More »
Advance ruling maintainable if prior proceedings closed on payment without adjudication on merits Issue Whether the Authority for Advance Ruling (AAR) can refuse to admit an application under Section 98(2) on the ground that the issue was “pending or decided” in prior proceedings, when those proceedings were closed solely due to the voluntary payment of… Read More »