Category Archives: GST

I. GST demand order set aside and remanded due to denial of proper hearing opportunity. II. Challenge to GST limitation extension notification is stayed pending Supreme Court’s decision. I. GST Demand Order Set Aside and Remanded Due to Denial of Proper Hearing Opportunity. Issue: Whether a GST demand order passed under Section 73 of the… Read More »

I. GST demand order set aside due to improper SCN upload and denied personal hearing. II. Challenge to GST limitation extension notification is stayed pending Supreme Court’s decision. I. GST Demand Order Set Aside Due to SCN Upload in Wrong Portal Tab and Denied Personal Hearing. Issue: Whether a demand order created under Section 73… Read More »

Retrospective GST registration cancellation appeal, dismissed on limitation, is restored on merits with costs due to unserved SCN and denial of natural justice. Issue: Whether an appeal challenging the retrospective cancellation of GST registration, which was initially dismissed on grounds of limitation, should be restored for hearing on merits by a High Court, when the… Read More »

Rule 36(4) restricting ITC to un-uploaded invoices is constitutionally valid and not violative of Article 14, serving to protect revenue and taxpayers. Issue: Whether Rule 36(4) of the Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017), which restricts the availment of Input Tax Credit (ITC) to a certain percentage (initially 20%, then 10%,… Read More »

Buying support services are exports, not intermediary services, if the provider acts independently Issue: Whether “Buying Support Services” provided by a petitioner to a foreign client, involving market surveying, supplier identification, factory monitoring, shipment tracking, and documentation support, qualify as “export of services” under Section 2(6) of the Integrated Goods and Services Tax Act, 2017… Read More »

I. GST Demand order set aside due to lack of personal hearing, remanding for fresh adjudication. II. Challenge to GST limitation extension notification is stayed pending Supreme Court’s decision. I. GST Demand Order Set Aside Due to Lack of Personal Hearing. Issue: Whether a GST adjudication order passed under Section 73 of the Central Goods… Read More »