Category Archives: GST

Penalty Quashed as E-Way Bill Generated Before Detention Negates Intent to Evade Tax Issue Whether the imposition of penalty under Section 129(3) of the CGST Act is valid when the e-way bill was not physically produced at the exact moment of interception, but was shown to have been generated prior to the detention of goods,… Read More »

GST Demand for Past Dues Extinguished Upon Sale of Company as Going Concern in Liquidation Issue Whether the GST department can demand tax, interest, and penalty for a period prior to the commencement of liquidation from a corporate debtor that has been sold as a “going concern” under the Insolvency and Bankruptcy Code (IBC), or… Read More »

GST Order Quashed: Notices Landed in “Junk Folder,” HC Remands for Fresh Hearing Issue Whether an ex-parte adjudication order passed under Section 73 of the CGST/KGST Act is sustainable when the assessee failed to file a reply or participate in the proceedings because the statutory notices (ASMT-10, DRC-01A, SCN) were delivered to the “junk/spam folder”… Read More »

Valuation of Supply to Related Parties & GTA Exemption for Unregistered Recipients I. Valuation of Supply to Unrelated Parties (Section 15) Issue: How should the value of supply be determined for the sale of cement and iron to unrelated wholesale and retail customers where the price is the sole consideration? Legal Provision: Section 15(1) of… Read More »

Flow Meter Maintenance Charges Not Composite Supply with Recycled Water; Taxable at 18% Issue Whether the maintenance charges for flow meters installed to measure the supply of recycled water constitute a “Composite Supply” with the principal supply of water (which is exempt/nil-rated), or if they are a distinct, independent supply. If treated as an independent… Read More »