GST Registration Cancellation Allowed Post-Assessee’s Death: Legal Heir’s Application to be Considered Issue: Whether the Goods and Services Tax (GST) department is obligated to process and pass an order on an application for cancellation of GST registration filed by an assessee who subsequently passed away, upon a petition by the legal heir. Facts: The assessee… Read More »
Retrospective GST Registration Cancellation Invalid Due to Vague SCN; Cancellation Valid Only from SCN Date Issue: Whether a show cause notice (SCN) issued for retrospective cancellation of GST registration is valid if it vaguely alleges non-compliance of unspecified provisions of the GST Act and Rules, thereby preventing the assessee from filing a proper reply. If… Read More »
I. ITC Claim Remanded for Reconsideration in Light of Retrospective Amendment to Section 16(5) Issue: Whether a claim for Input Tax Credit (ITC) for March 2020, which was denied on the sole ground of being filed after the due date prescribed under Section 16(4) of the Central Goods and Services Tax Act, 2017 (CGST Act),… Read More »
ITC Denial for Non-Payment of GST by Supplier Upheld: Assessee Failed to Prove Supplier Deposited Tax Issue: Whether Input Tax Credit (ITC) can be denied to a recipient if the supplier has not actually paid the tax to the government, even if the recipient has made payments through banking channels, the goods were physically received,… Read More »
Denial of ITC for Availment Under Wrong Head in ECL Set Aside; Electronic Credit Ledger is a Unified Pool of Funds Issue: Whether eligible Input Tax Credit (ITC) can be denied, and a demand for tax, interest, and penalty raised, merely because the assessee, during the GST transition period, inadvertently claimed the credit under a… Read More »
Retailer Discounts: Prima Facie Not Consideration for Services, Demand Stayed Issue: Whether discounts given by manufacturers to retailers should be construed as “consideration for services rendered by the retailer to promote goods of the manufacturer,” thereby making them subject to GST under Section 15 of the Central Goods and Services Tax Act, 2017. Facts: The… Read More »
Refund Claim for Data Hosting Services Remanded: Appellate Authority to Reconsider Export Status in Light of CBIC Circular and Precedents Issue: Whether data hosting services rendered by a petitioner-assessee to foreign affiliates constitute “export of services” under the Integrated Goods and Services Tax Act, 2017 (IGST Act), and thus qualify for a refund of IGST,… Read More »
Software Development Services to Overseas Entity Qualify as Export of Services, Not Intermediary Services Issue: Whether software development services provided by a petitioner-assessee to its overseas entity, under a master service agreement explicitly stating an independent service provider relationship and no agency, constitute “export of services” (not liable for GST) or “intermediary services” (liable for… Read More »
I. High Court Bench’s Territorial Jurisdiction for GST Matters Based on Assessee’s Place of Business/Search, Not Just Adjudicating Authority’s Location Issue: Whether a High Court Bench (specifically, the Indore Bench) has territorial jurisdiction to entertain a writ petition concerning a GST matter when the assessee’s registration and place of business are within its territorial limits… Read More »
Barring of GST Return on expiry of three years Jun 7th, 2025 As per the Finance Act,2023 (8 of 2023), dt. 31-03-2023, implemented w.e.f 01-10-2023 vide Notification No. 28/2023 – Central Tax dated 31th July, 2023, the taxpayers shall not be allowed file their GST returns after the expiry of a period of three years… Read More »