GSTR-3B Rectification Allowed When Figures Don’t Tally with GSTR-1 Due to Inadvertent Error Issue: Whether an assessee is entitled to rectify their GSTR-3B return to align with the figures declared in GSTR-1, especially when the discrepancy arose from an inadvertent error in filing GSTR-3B, and whether a demand order based on such an unrectified return… Read More »
Government Contractor Entitled to GST Reimbursement for Post-GST Contracts; Denial Based on Pre-GST Guidelines Misconstrued Issue: Whether a government contractor is entitled to reimbursement of additional GST paid on contracts executed after July 1, 2017, and whether the respondent authorities can deny such reimbursement by misconstruing the applicability of a notification intended for pre-GST contracts.… Read More »
Parallel GST Proceedings Consolidated: DGGI Transfers Case to State GST Officer Issue: Whether parallel proceedings initiated by both the State GST Officer and the Senior Intelligence Officer, DGGI, are permissible, and what recourse is available to an assessee aggrieved by such dual proceedings. Facts: The assessee was aggrieved by the initiation of parallel proceedings by… Read More »
IMPORTANT GST CASE LAW 04.06.2025 Section/Rule Case Law Title Brief Summary Citation Relevant Act/Scheme 9 (CGST Act) Sri Vijaya Visakha Milk Producers Company Ltd. v. Asst. Commissioner of Central Tax Flavoured milk classified and taxed under tariff heading No. 0402 99 90. Click Here Central Goods and Services Tax Act, 2017 9 (CGST Act) Assistant… Read More »
Discrepancies in Dissolution Clause, Community Benefit, and Genuineness of Activities for Trust Registration Under Section 12AB are Curable; Matter Remanded Issue: Whether discrepancies in a trust’s dissolution clause, an object for the benefit of a particular community, and concerns regarding the genuineness of its activities are curable defects that warrant granting a trust another opportunity… Read More »
Penalty under Section 122 for Circular Trading Can Proceed Independently of Section 74 Demand Proceedings; No Prior Conviction Under Section 132 Required Issue: Whether a penalty under Section 122 of the Central Goods and Services Tax Act, 2017 (CGST Act), for circular trading of tax invoices (without actual supply of goods) can be imposed independently,… Read More »
Composite Demand Order Covering Amnesty- Covering Multiple Years Set Aside, Separate Orders Mandated for Scheme Benefits Issue: Whether a single composite Order-in-Original issued under Section 73 of the Central Goods and Services Tax Act, 2017 (CGST Act), covering multiple financial years, including those eligible for the Amnesty Scheme introduced via Section 128A, is valid, and… Read More »
Demand Order Set Aside for Non-Consideration of Credit Notes and Other Documents, Matter Remanded Issue: Whether a demand order passed by the respondent authority under Section 73 of the Central Goods and Services Tax Act, 2017 (CGST Act), is valid when it fails to consider and appreciate the detailed reply, specifically credit notes and other… Read More »
Demand Based on Cross-Charges Between HO and BO Set Aside Due to Department’s Failure to Apply CBIC Circular and Judicial Precedent Issue: Whether IGST is payable on services allegedly rendered by a Head Office (HO) to its Branch Offices (BOs) without any cross-charging, especially when the BOs are eligible for full Input Tax Credit (ITC),… Read More »
SLP Dismissed: Flavoured Milk Classified Under Tariff Heading No. 0402 (or 0409 9990) Upheld Issue: Whether flavoured milk should be classified and taxed under Tariff Heading No. 0402 (specifically 0409 9990 as mentioned in the previous case, but the issue now focuses on the broader 0402 heading which encompasses it), given that Heading 0402 includes… Read More »