Reimbursement for Road Restoration is Statutory Compensation, Not a Taxable GST Supply. Issue Whether the recovery of road restoration costs by a Municipal Corporation (AMC) from an electricity licensee (who dug up the road) constitutes consideration for a taxable “supply of service”—specifically, “agreeing to tolerate an act”—liable to GST. Facts The petitioner, a GST-registered electricity… Read More »
Trading PM Permits is a Taxable Supply of Goods (HSN 4907) Liable to 12% GST. Issue Whether the trading of “Particulate Matter (PM) permits” under the GPCB Emission Trading Scheme constitutes a taxable “supply” under GST, and if so, whether these permits are classified as “goods” or “services” and what is the applicable HSN code… Read More »
DGGI Summons Invalid After Inter-Departmental Consensus Transfers Investigation to State Authority. Issue What is the legal validity of summons issued by a Central GST authority (DGGI) when both Central and State authorities have reached a formal consensus to transfer the investigation of the “same subject matter” to the State authority? Facts The petitioner-company filed a… Read More »
AAR: CPCB is a Local Authority and Its Statutory Environmental Fees are Exempt from GST. Issue Whether the Central Pollution Control Board (CPCB) qualifies as a “Local Authority” or “Governmental Authority” under GST law, and consequently, whether the statutory fees it collects for issuing consents, licenses, and testing water samples are exempt from GST. Facts… Read More »
Recruitment Services for Foreign Universities are “Intermediary” and Not “Export of Services.” Issue Whether services provided by an Indian education consultancy (applicant) to foreign universities—such as marketing, counselling, and admission support—should be classified as an “export of services” (and thus be zero-rated) or as “intermediary services,” which would make them liable for GST in India.… Read More »
Duplicate GST Orders for the Same Period are Invalid; HC Remands for Fresh Hearing. Issue Whether the issuance of two separate Show Cause Notices (SCNs) and two corresponding assessment orders for the identical tax period and on the identical subject matter is a valid legal proceeding, or if it constitutes a procedural duplication that violates… Read More »
HC Quashes GST SCN for Violating Mandatory Three-Month Time Limit for Issuance. Issue Whether a Show Cause Notice (SCN) issued under Section 73 of the CGST Act is legally valid if it is served on the taxpayer less than the mandatorily prescribed three-month period before the final statutory date for passing the assessment order. Facts… Read More »
HC Allows Partial Negative Blocking, Balancing Pending Liability and Revenue’s Need for Examination. Issue Whether the “negative blocking” of an Electronic Credit Ledger (ECL) under Rule 86A is a legally permissible and proportionate measure, particularly when it exceeds the available credit and prevents the assessee from discharging their current tax liabilities. Facts The GST department… Read More »
HC Declines to Quash CGST Order, Relegating “Same Subject Matter” Dispute to Appeal. Issue Whether a High Court, in its writ jurisdiction, should quash a CGST assessment order on the grounds of a parallel State GST proceeding (a breach of Section 6(2)(b)), or whether the determination of the “same subject matter” is a disputed question… Read More »
HC Quashes ECL Block by SMS, Citing No Hearing or Independent Reasons. Issue Whether an order to block a taxpayer’s Electronic Credit Ledger (ECL) under Rule 86A of the CGST Rules is legally valid if it is communicated merely by an SMS, issued without a pre-decisional hearing, and is based on “borrowed satisfaction” from an… Read More »