Category Archives: GST

Bombay HC: Permanent GST Cancellation is Disproportionate for Procedural Lapses Rectified by Taxpayer. Issue Whether the permanent cancellation of a Goods and Services Tax (GST) registration is a disproportionate and excessive penalty for procedural lapses, such as non-filing of returns, especially when the taxpayer has subsequently rectified the default by paying all outstanding taxes, interest,… Read More »

Delhi HC Grants CISCE Interim Relief, Questions GST on School Affiliation Services Circulars. Issue Whether the CBIC circulars withdrawing the Goods and Services Tax (GST) exemption on services related to educational affiliation are legally valid, or if they are ultra vires (beyond the powers of) the parent exemption Notification No. 12/2017-Central Tax (Rate). Facts The… Read More »

Time for a deficiency memo is excluded from refund limitation. Issue When a GST refund application is re-filed after a deficiency memo, should the time period between the original filing and the communication of the deficiency be excluded when calculating the two-year limitation period for the refund claim? Facts The assessee, operating under the EPCG… Read More »

HC stays coercive action on GST demand for corporate guarantees. The Delhi High Court has granted interim relief to GAIL India Ltd., restraining the Revenue from taking any coercive action pursuant to a show cause notice (SCN) that proposed a GST demand on corporate guarantees furnished by the company. Issue Can the GST department take… Read More »

An interim stay was granted on a ₹780 crore GST demand against an online gaming company. The Supreme Court has granted an interim stay on all further proceedings related to a show-cause notice (SCN) demanding approximately ₹780 crores from Nirdesa Networks Pvt. Ltd., an online gaming intermediary. Issue Can the GST department proceed with the… Read More »

ITR Filing Deadline for Audit Cases Expected to be Extended to November 30 The Gujarat High Court has directed the Central Board of Direct Taxes (CBDT) to take action that would effectively result in the extension of the Income Tax Return (ITR) filing deadline for assessees requiring a tax audit to be extended by one… Read More »