Confiscation Under Section 130 Invalid for Excess Stock Found During Survey; Proceedings Must Follow Section 73/74 Issue Whether the GST authorities can initiate confiscation and penalty proceedings under Section 130 of the CGST Act solely on the basis of “excess stock” found during a survey, or if they are mandatorily required to determine the tax… Read More »
Penalty for Missing E-Way Bill Part-B Quashed: No Evasion Intent, No Penalty Issue Whether the imposition of a penalty under Section 129(3) of the CGST Act is legally sustainable when goods are detained solely for the non-filling of Part-B of the e-way bill due to a technical glitch, and where there is no finding recorded… Read More »
Advance Ruling Rejected as Proceedings Already Pending Based on the provisions of the CGST Act and the facts presented, the Authority for Advance Ruling (AAR) rightfully rejected the application. The rejection is grounded in the statutory bar that prevents the AAR from deciding on matters that are already under adjudication by tax authorities. Legal Basis… Read More »
Detention Quashed for Breach of Statutory Timelines; Confiscation Proceedings to Continue Independently. Issue Detention Validity: Is a detention order (Form GST MOV-06) legally sustainable if the proper officer fails to issue a notice (Form GST MOV-07) and pass a penalty order (Form GST MOV-09) within the mandatory timelines prescribed under Section 129(3) of the CGST… Read More »
Advance Ruling Rejected: DGGI Investigation Creates Bar; Non-Disclosure is Suppression Issue Can an Advance Ruling application be admitted or continued if a DGGI investigation on the same question (followed by a Show Cause Notice) is initiated after the application is filed but before the ruling is pronounced? Additionally, does the applicant’s failure to inform the… Read More »
Appeal Dismissal on Limitation Does Not Bar Writ; ITC Mismatch Remanded for Circular 183 Compliance. Issue Doctrine of Merger: Does the dismissal of a statutory appeal on the grounds of limitation (time-bar) result in the “merger” of the original adjudication order with the appellate order, thereby barring a writ petition against the original order? Binding… Read More »
Interest Not Payable for Period Between Cash Ledger Deposit and GSTR-3B Filing: Gujarat HC Issue Whether interest under Section 50 of the CGST Act is payable for the period between the date of depositing tax into the Electronic Cash Ledger (via Form GST DRC-03) and the subsequent date of filing the GSTR-3B return, especially when… Read More »
Mandatory ISD Mechanism from April 1, 2025: Regular Registration Cannot Route Common Credits. Issue Whether, under the amended GST provisions effective from April 1, 2025, a Head Office (with a regular GST registration) can continue to receive invoices for common input services and subsequently transfer the Input Tax Credit (ITC) to its separate Input Service… Read More »
Export of Pre-Packaged Frozen Shrimps is Taxable at 5%; Zero-Rating Benefit Available. Issue Whether the export of processed frozen shrimps (HSN 0306), packed in inner pouches and master cartons (up to 25 kg), qualifies as a “pre-packaged and labelled” commodity liable to GST, or if it is a nil-rated/exempt supply. Facts The Applicant: A GST-registered… Read More »
Exports of Pre-Packaged Rice are Zero-Rated; Pre-Export Supplies Taxable (with Concession Option); Rule 96(10) Bar Removed. Issue Direct Export: Is GST leviable on the export of pre-packaged and labelled rice (up to 25 kg)? Domestic Supply to Exporter: Is GST applicable on the supply of such rice to another exporter (Merchant Exporter) within India, either… Read More »