Advocates acting as Insolvency Professionals are subject to forward charge GST and must register. Issue Whether GST on services rendered by an Advocate acting in the capacity of an Insolvency Professional (IP) falls under the reverse charge mechanism applicable to legal services or under the forward charge mechanism under GST laws. Facts Background of Petitioner:… Read More »
GST CASE LAW 16.07.2025 Section Case Law Title Brief Summary Citation Relevant Act Manpower Service / Exemption (Sl. No. 3, Notfn 12/2017) Webel Support Multipurpose Service Co Operative Society Ltd., In re Pure labour services provided as a sub-contractor to a State Government Company for a government project do not qualify for exemption under Sl.… Read More »
Summary Rejection of Rectification Request Without Examining Section 16(5) Benefit Quashed for Fresh Hearing Issue Whether the summary rejection of an application for rectification under Section 161—without considering the assessee’s claim for Input Tax Credit (ITC) refund under the newly inserted Section 16(5)—violates principles of natural justice and requires the order to be set aside… Read More »
Lesser Penalty Imposed for Technical E-Way Bill Lapse in Proven Export Case Lesser Penalty Imposed for Technical E-Way Bill Lapse in Proven Export Case Issue Whether full penalty under Section 129 of the CGST/TNGST Act and denial of export incentives are justified for transporting goods without an E-Way Bill and E-Invoice when the goods are… Read More »
Rejection of Appeal Condoned as 19-Day Delay Due to Medical Reasons Remanded for Hearing on Merits Rejection of Appeal Condoned as 19-Day Delay Due to Medical Reasons Remanded for Hearing on Merits Issue Whether a 19-day delay in filing an appeal under Section 107 of the CGST Act, 2017 should be condoned and the matter… Read More »
Assessment Order Demand Exceeding Show Cause Notice Amount Set Aside Under Section 75(7) Assessment Order Demand Exceeding Show Cause Notice Amount Set Aside Under Section 75(7) Issue Whether a tax demand order raising tax, interest, and penalty amounting to ₹24,40,363.10 can be sustained under Section 75(7) of the CGST Act, 2017 when the underlying Show… Read More »
Summary Attachment to DRC-01 Without Duly Authenticated Show Cause Notice Invalidates Section 73 Demand Issue Whether issuing a summary of a Show Cause Notice in Form GST DRC-01 with an attached unauthenticated tax determination statement—without a formal, signed Show Cause Notice issued by the Proper Officer—validly initiates proceedings under Section 73 of the CGST Act,… Read More »
Illegal GST Recovery for Best Judgment Order Refunded With Interest and Costs Recoverable From Erring Officers Illegal GST Recovery for Best Judgment Order Refunded With Interest and Costs Recoverable From Erring Officers Issue Whether the tax authorities’ rejection of an appeal under the Amnesty Scheme and unauthorized recovery of GST dues under Section 62—in disregard… Read More »
Interest and Costs Awarded in Arbitration for Pre-GST Works Contract Exemption From GST Net Upheld Interest and Costs Awarded in Arbitration for Pre-GST Works Contract Exemption From GST Net Upheld Issue Whether interest and costs awarded under an arbitration proceeding in 2024 for delayed payments on a pre-GST works contract attract GST liability under Sections… Read More »
Peeled and Chopped Garlic Retains Classification Under Chapter Heading 0703 Exempt From GST Issue Whether peeled and chopped garlic subjected to automated cleaning, peeling, and chopping processes falls under HSN 0703 (exempt fresh vegetables) or HSN 2005 (prepared/preserved vegetables). Whether a question regarding whether a process amounts to “manufacture” is maintainable before the Authority for… Read More »