Gujarat HC Quashes Demand; ITC Allowed on Insurance for Stock & Premises Issue Whether Input Tax Credit (ITC) availed on insurance premiums for stock, plant & machinery, and business premises can be denied by the tax authorities by incorrectly classifying it as “motor vehicle insurance” under the blocked credit provisions of Section 17(5) of the… Read More »
Writ Jurisdiction Declined for Fraudulent ITC Demand; Petitioner Relegated to Statutory Appeal Issue Whether a writ petition under Article 226 is maintainable to challenge an Order-in-Original (OIO) confirming a GST demand based on allegations of fraudulent Input Tax Credit (ITC) and fake invoicing, involving complex disputed facts, or if the petitioner must exhaust the alternative… Read More »
No Adverse Action Under Section 74 Against Bona Fide Buyer if Seller’s Registration Cancelled Retrospectively Issue Whether proceedings under Section 74 of the GST Act (alleging fraud/suppression) can be initiated against a purchasing dealer to deny Input Tax Credit (ITC) solely on the ground that the supplier’s GST registration was cancelled suo motu by the… Read More »
Supreme Court to Decide Denial of ITC Due to Seller’s Registration Cancelled Retrospectively (Roshan Sharma v. Deputy Commissioner of Revenue, State Tax & Anr.) Issue: Whether Input Tax Credit (ITC) can be legitimately denied to a purchaser (recipient) solely on the ground that the seller’s GST registration was subsequently cancelled with retrospective effect, even… Read More »
AAR: ITC Admissible on Electricity Transmission Infrastructure Outside Factory Issue: Whether a manufacturer is eligible to claim Input Tax Credit (ITC) on capital goods and related installation services used for laying underground cables and transmission infrastructure (like cables, wires, switchyards, ducts, and manholes) from the DISCOM substation to the factory premises, especially when the… Read More »
How to Change e Mail ID in GST portal To change the email ID on the GST Portal, you need to file an Amendment of Registration (Non-Core Fields). This does not require approval from a tax officer and is usually auto-approved within 15–20 minutes. Here is the step-by-step process depending on your specific case. Prerequisites to… Read More »
IMPORTANT GST CASE LAWS 25.11.25 Section Case Law Title Brief Summary Citation Relevant Act Section 9 Gupta Feed Products (P.) Ltd., In re The supply of cotton seed de-oiled cake (HSN 23061020) used as fish meal is exempt from GST from September 22, 2017, onwards, irrespective of its end use. Therefore, the question of charging… Read More »
Preparation of Plans and Estimates for Specific Govt. Projects Exempt as “Pure Services” Issue Whether the services of preparing plans, estimates, and Draft Tender Papers (DTP) provided by an engineering consultant to a State Government Department (R&B Dept, Gujarat) qualify as “Pure Services” and are exempt from GST under Notification No. 12/2017-CT (R), specifically regarding… Read More »
Recovery of Interest on Delayed Tax Payment Quashed for Failure to Issue Form GST DRC-01D Issue Whether the GST department can directly initiate recovery proceedings (such as attaching a bank account via Form GST DRC-13) for short payment of interest on delayed tax, without first following the mandatory procedure of issuing an intimation in Form… Read More »
Ex-Parte GST Order Quashed; Remand Granted Despite CA’s Failure to Communicate Notices Issue Whether an ex-parte GST adjudication order is sustainable when the taxpayer failed to file a reply or attend the personal hearing because their Chartered Accountant (CA) failed to bring the statutory notices to their attention, and whether the High Court should exercise… Read More »