Category Archives: GST

No Contravention Holds as Developer Passed Recomputed Additional ITC Benefits to Buyers Exceeding Profiteered Amount

By | August 14, 2026
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No Contravention Holds as Developer Passed Recomputed Additional ITC Benefits to Buyers Exceeding Profiteered Amount Issue Whether the developer contravened Section 171 of the CGST/DGST Act, 2017, after DGAP re-computed the additional Input Tax Credit (ITC) benefit following directions from the Appellate Tribunal (GSTAT). Facts A homebuyer of a Tower-1 unit filed a complaint alleging… Read More »

GST Complaint Against Director Without Arraigning Company as Accused Is Not Maintainable and Quashed

By | August 14, 2026
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GST Complaint Against Director Without Arraigning Company as Accused Is Not Maintainable and Quashed Issue Whether a criminal prosecution for GST offences can proceed against a Director alone under Section 137 of the CGST/HGST Act without impleading/arraigning the company itself as an accused. Facts The Directorate General of GST Intelligence (DGGI) filed a complaint before… Read More »

High Court Remands Time-Barred GST Appeal as Special Amnesty Scheme Stood Applicable

By | August 14, 2026
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High Court Remands Time-Barred GST Appeal as Special Amnesty Scheme Stood Applicable High Court Remands Time-Barred GST Appeal as Special Amnesty Scheme Stood Applicable Issue Whether an appeal filed on 28.12.2023 against an order-in-original passed under Section 74 was entitled to the benefit of the special amnesty procedure under Notification No. 53/2023-Central Tax, despite the… Read More »

Assam GST Demand Order Set Aside as Time-Barred and Issued in Violation of Principles of Natural Justice

By | August 14, 2026
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Assam GST Demand Order Set Aside as Time-Barred and Issued in Violation of Principles of Natural Justice Issue Whether a demand order passed under Section 73 of the Assam GST Act for FY 2018–19 on 30.04.2024 is time-barred in the absence of a State notification extending the limitation period under Section 168A. Whether a demand… Read More »

Omission of Rule 96(10) Applies to All Pending IGST Export Refund Proceedings Benefit

By | August 14, 2026
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Omission of Rule 96(10) Applies to All Pending IGST Export Refund Proceedings Benefit Issue Whether the omission of sub-rule (10) of Rule 96 of the CGST Rules, 2017 via Notification No. 20/2024 with effect from 08.10.2024 applies to pending proceedings, enabling assessees to claim refunds of integrated tax (IGST) paid on exported goods/services without the… Read More »

No Anti-Profiteering Holds as Post-GST Input Tax Credit Ratio Declined and No Additional Credit Accrued

By | August 14, 2026
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No Anti-Profiteering Holds as Post-GST Input Tax Credit Ratio Declined and No Additional Credit Accrued No Anti-Profiteering Holds as Post-GST Input Tax Credit Ratio Declined and No Additional Credit Accrued Issue Whether the builder-respondent indulged in profiteering under Section 171 of the CGST/MGST Act, 2017, by failing to pass on benefits of additional Input Tax… Read More »

GST CASE LAWS 12.08.2026

By | August 13, 2026
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GST CASE LAWS 12.08.2026 GST CASE LAWS 12.08.2026 Relevant Act Section Case Law Title Citation Brief Summary CGST Act, 2017 Section 6 Saraswati Spinning and Weaving Mills v. State of HP Click Here Where CGST authority initiated adjudicatory proceedings first, State GST authority cannot pursue parallel adjudication on the same subject matter and period; authorities… Read More »

Best Judgment Assessment Orders Quashed as Revenue Failed to Prove Service of Mandatory Statutory Notices

By | August 13, 2026
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Best Judgment Assessment Orders Quashed as Revenue Failed to Prove Service of Mandatory Statutory Notices Best Judgment Assessment Orders Quashed as Revenue Failed to Prove Service of Mandatory Statutory Notices Issue Whether best judgment assessment orders passed under Section 62 of the CGST/KGST Act are legally sustainable when no mandatory statutory notices were actually served… Read More »

Contractual Dispute Over Differential GST Tax Deduction Must Be Resolved via Invoked Arbitration, Not Writ Jurisdiction

By | August 13, 2026
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Contractual Dispute Over Differential GST Tax Deduction Must Be Resolved via Invoked Arbitration, Not Writ Jurisdiction Issue Whether a writ petition under Article 226 of the Constitution is maintainable to challenge a municipal authority’s withholding of differential tax following the transition to the GST regime when the underlying contract contains an arbitration clause that the… Read More »

High Court Grants Regular Bail in Rs 9.67 Crore GST Fraud Case as Investigation Relying on Documentary Evidence Is Complete

By | August 13, 2026
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High Court Grants Regular Bail in Rs 9.67 Crore GST Fraud Case as Investigation Relying on Documentary Evidence Is Complete Issue Whether a proprietor accused of fraudulent Input Tax Credit (ITC) availment of Rs. 9.67 crores is entitled to regular bail under Section 483 of the Bharatiya Nagarik Suraksha Sanhita, 2023 when the evidence is… Read More »