Section 16(5) Overrides Section 16(4) to Grant Input Tax Credit for Returns Filed Before November 30, 2021 Issue Whether the statutory time limit for claiming Input Tax Credit (ITC) under Section 16(4) of the CGST/KGST Act, 2017 is overridden by the non-obstante clause of Section 16(5) for returns filed on or before November 30, 2021.… Read More »
Ghamellas and Taslas are correctly classified under HSN 7323 as taxable household articles rather than exempt agricultural tools under HSN 8201. Issue Whether “Ghamella/Tasla” manufactured by the appellant qualifies as an exempt agricultural hand tool under HSN 8201 9000 or as a taxable household/utility article of iron or steel under HSN 7323 94 10. Whether… Read More »
GST CASE LAWS 26.10.2026 Here is the structured table containing the Relevant Act, Section, Case Law Title, Citation, and Brief Summary extracted from your text: Relevant Act Section Case Law Title Citation Brief Summary Integrated Goods and Services Tax Act, 2017 Section 2 Navitas Eduservices (P.) Ltd. v. Commissioner of CGST, South Delhi Click… Read More »
Expired E-Way Bill Justifies Section 129 Penalty As Mens Rea Is Irrelevant For Transit Contraventions Issue Whether the levy of penalty under Section 129 for transporting goods with an expired e-way bill requires proof of an intention to evade tax (mens rea). Whether unverified, non-contemporaneous breakdown claims and invalid GPS logs justify the failure to… Read More »
Cryptic Show Cause Notices And Non-Speaking Ex-Parte Orders Violate Natural Justice Requiring De Novo Adjudication Issue Whether issuing cryptic Show Cause Notices (SCNs) containing no factual particulars alongside passing ex-parte, non-speaking Orders-in-Original (OIOs) violates the principles of natural justice under Section 75. Whether the First Appellate Authority has the statutory jurisdiction under Section 107 to… Read More »
Post-Interception E-Way Bill Generation Fails To Cure Initial Lapses Requiring Remand For Factual Resolution Issue Whether post-interception generation of e-way bills for onward movement can retrospectively cure the initial absence of an e-way bill during transit. Whether an assessee is entitled to claim an intra-district movement exemption when transporting iron and steel goods across districts… Read More »
Non-Generation Of E-Way Bill Requires Fresh Adjudication After Adhering To Principles Of Natural Justice Issue Whether intra-State movement of soft drinks and aerated beverages exceeding ₹50,000 between different districts attracts mandatory e-way bill generation under state notifications. Whether passing a non-speaking penalty order in Form GST MOV-09 with template placeholders within less than 24 hours… Read More »
Provisional Input Tax Credit Reversal Cannot Be Withheld For Pending Investigations Or Subsequent Unrelated Demands Issue Whether a refund claim of provisionally reversed Input Tax Credit (ITC) can be rejected or withheld by tax authorities solely on the grounds of pending investigations or a voluntary provisional reversal statement. Whether a subsequent Order-in-Original passed during ongoing… Read More »
Delayed Portal Upload Of Appellate Order Relaxes Refund Limitation Date Permitting Recovery With Interest Issue Whether a refund claim filed pursuant to a favorable appellate order can be saved from the two-year limitation bar under Section 54 when the portal summary (Form GST APL-04) is uploaded by the department after a long delay. Whether the… Read More »
Compensation Cess Input Tax Credit Refund Is Inadmissible Under Inverted Tax Structure Without Output Rate Inversion Issue Whether an assessee manufacturing goods that attract zero Compensation Cess on domestic outputs can claim a refund of accumulated Compensation Cess Input Tax Credit (ITC) paid on input raw materials (coal) under the inverted duty structure scheme of… Read More »