Interest Payable on Unconstitutional Ocean Freight GST Refund as Retention Violates Article 265. Issue Whether the government is liable to pay interest on the refund of a tax (IGST on ocean freight) that was collected without the authority of law, and whether the standard procedural limits of the GST Act (like the 60-day refund window)… Read More »
SEZ unit entitled to refund of unutilized IGST ITC distributed by ISD. Issue Can a Special Economic Zone (SEZ) unit claim a refund of unutilized Input Tax Credit (ITC) of IGST that it received from its Input Service Distributor (ISD), or is the refund claim restricted only to the original supplier of the service? Facts… Read More »
Recovery from Electronic Credit Ledger upheld as sec. 79(1)(a) authorises recovery. Issue Can the GST department, under Section 79 of the CGST Act, legally recover confirmed tax dues by debiting the amount from the taxpayer’s Electronic Credit Ledger (ECL) if the taxpayer fails to pay the demand within the stipulated time and before a statutory… Read More »
State Assessments Quashed as Parallel Proceedings on Same Period Are Impermissible. Issue Can a State GST authority initiate and pass an assessment order for a specific tax period when a Central GST authority (DGGI) has already conducted an investigation, passed an order, and the matter for the same period is currently sub judice (pending) before… Read More »
HC Relegates GST Fraud Case to Appeal, Citing Disputed Facts. Issue Can a High Court, in its writ jurisdiction, adjudicate a high-value GST demand that involves complex and disputed questions of fact (like the existence of suppliers and movement of goods), or must the taxpayer first exhaust the statutory appellate remedy, even if the appeal… Read More »
Invoice Value is Deemed Value for Related Parties; Transport to Unregistered Persons is GST-Exempt. Issue The applicant sought an advance ruling on two key issues: What is the correct value of supply for goods (cement and iron) sold to related parties who are eligible for full Input Tax Credit (ITC)? Are transport services provided to… Read More »
HC: Blocking ITC Without Independent “Reasons to Believe” is Unsustainable. Issue Can a jurisdictional officer legally block a taxpayer’s Input Tax Credit (ITC) under Rule 86A of the CGST Rules, based solely on a generic alert from the Directorate General of GST Intelligence (DGGI) that a supplier is “fake,” without conducting an independent inquiry or… Read More »
Price Relief Lags: Six Weeks After GST 2.0, Consumers Await Full Benefit on Essentials Issue: To assess the effectiveness of the GST 2.0 rate rationalization in translating into commensurate price reductions for consumers, particularly for daily necessities, six weeks after the revised rates came into effect. Facts: The GST Council lowered tax rates on… Read More »
Swift Uptake of Three-Day Simplified GST Registration Scheme Issue: To gauge the initial industry response and uptake of the recently launched fast-track, risk-based GST registration process, which promises to grant approval to eligible low-risk applicants within three working days. Facts: The fast-track registration route under the Goods and Services Tax (GST) regime went live… Read More »
GST Rate Cuts Offset US Tariff Impacts to Drive Manufacturing Growth Issue: To analyze how the strong domestic stimulus provided by the Goods and Services Tax (GST) rate rationalization helped insulate the Indian manufacturing sector from the negative financial impact of high US import tariffs, sustaining overall output growth. Facts: The GST rates were… Read More »