Penalty Payment for Goods Release Doesn’t Absolve Officer from Passing Order; Costs Imposed for Non-Compliance Issue Whether the payment of penalty by a taxpayer solely to secure the release of detained goods constitutes a “voluntary” admission of liability under Section 129(5) of the CGST Act, thereby absolving the Proper Officer from passing a mandatory, reasoned… Read More »
Delhi HC Recalls Interim Relief to Ebix Over Misrepresentation of Attachment Letter Receipt Date. Issue Whether a petitioner is entitled to retain an interim relief order (lifting bank attachment) obtained from the High Court if it is subsequently found that they made a prima facie misrepresentation regarding the date of receipt of the impugned order,… Read More »
Gauhati HC Refuses Interim Relief Against GSTIN Blocking Despite Alleged Credential Misuse Issue Whether a taxpayer is entitled to interim relief (unblocking of GSTIN) against a liability mismatch intimation (Form GST DRC-01B) when they failed to file the mandatory electronic reply in Part B of the form, relying instead on a manual written representation to… Read More »
Delhi HC: No GST on DDA’s Leasehold-to-Freehold Conversion Charges; Recovery Stayed Issue Whether the conversion charges paid to the Delhi Development Authority (DDA) for converting a property from leasehold to freehold constitute consideration for a taxable service (specifically, “agreeing to forego future rent”) or are part of the non-taxable sale consideration for immovable property. Facts… Read More »
SCN Quashed for Violation of Mandatory Three-Month Window under Section 73(2); Technical Glitches No Defense Issue Whether a Show Cause Notice (SCN) under Section 73 of the CGST Act is legally valid if it is adjudicated to have been served less than three months before the statutory deadline for passing the final order, specifically when… Read More »
Delay in Deficiency Memo Cannot Hold Up Refund; HC Orders Decision in One Month Issue Whether the GST department can keep a refund application pending by raising fresh deficiency objections after the expiry of the statutory 15-day period prescribed for issuing a Deficiency Memo (Form GST RFD-03), or if the application must be deemed complete… Read More »
Mandatory ISD Registration for Common Input Services from April 1, 2025 Issue Whether a taxpayer (Head Office) can continue to receive invoices for common input services under its regular GST registration and then transfer the credit to its Input Service Distributor (ISD) registration for distribution, or if mandatory ISD registration and direct routing of invoices… Read More »
2-Year Limitation for Refund is Directory When Tax is Paid by Mistake; HC Orders Refund. Issue Whether the statutory two-year limitation period for claiming a GST refund under Section 54 acts as an absolute bar when the tax was paid under a mistake of law/fact (wrong head), or if the retention of such tax violates… Read More »
IMPORTANT GST CASE LAWS 17.11.2025 Section Case Law Title Brief Summary Citation Relevant Act Section 6 (IGST Act) Olam Agri India (P.) Ltd., In re Due to a recent notification change, the export of pre-packaged and labelled rice (up to 25 kg) on payment of 5% IGST is now permitted for the purpose of claiming… Read More »
Confiscation (Sec 130) Cannot be Invoked for Excess Stock Found in Survey; Sec 73/74 Applies. Issue Whether the GST authorities can initiate confiscation proceedings under Section 130 of the CGST Act for “excess” or “unaccounted” stock found during a survey of business premises, or if they are legally mandated to determine the tax under Section… Read More »