Category Archives: GST

HC Orders Reimbursement of Differential GST on Transitional Works Contracts; Mandates Segregation. Issue What is the correct method for calculating and reimbursing the differential tax liability on works contracts that were ongoing during the transition from the pre-GST (KVAT) regime to the GST regime, especially when post-GST agreements continued to reference pre-GST tax schedules? Facts… Read More »

Penalty for Delayed ITC Reversal Unjustified as Credit Was Eventually Reversed and No Advantage Gained. Issue Whether a penalty under Section 122 of the CGST Act is sustainable for a delay in reversing proportionate Input Tax Credit (ITC) on obsolete stock, especially when the reversal was eventually made and the assessee gained no financial advantage… Read More »

HC Declines Writ on Classification Dispute, Relegates Assessee to Statutory Appeal. Issue Whether a writ petition under Article 226 of the Constitution is maintainable to challenge a GST assessment order that involves a disputed classification of goods, or whether the assessee must first exhaust the efficacious statutory appellate remedy available under Section 107 of the… Read More »

Ex Parte GST Order Quashed as Accountant’s Failure to Inform Denied Hearing. Issue Whether ex parte (one-sided) GST adjudication orders are legally valid if the taxpayer’s failure to file a reply or attend a hearing was due to their accountant’s error in not informing them of the Show Cause Notices (SCNs)? Facts The GST department… Read More »

GST Demand Quashed as Final Order Covered Different Periods Than the SCN. Issue Whether a final adjudication order is legally valid if it determines a tax liability for a period that is different from the tax period specified in the original Show Cause Notice (SCN). Facts The GST department issued a Show Cause Notice (SCN)… Read More »