Cancellation of GST Registration Quashed Due to Cryptic Order and Failure to Consider Previous Amendments Issue: Whether the cancellation of a GST registration, based on allegations of fraud, wilful misstatement, or suppression of facts, is valid if the cancellation order is cryptic, lacks assigned reasons, and fails to consider that the GST authorities had previously… Read More »
Denial of Input Tax Credit and Demand Set Aside Due to Violation of Natural Justice (Lack of Fair Hearing) Issue: Whether a demand for wrongful availment of Input Tax Credit (ITC) and non-payment of GST, along with an equivalent penalty, can be sustained when the assessee was not afforded a proper opportunity of being heard,… Read More »
Denial of Input Tax Credit Due to GSTR-3B and GSTR-2A Mismatch Upheld; Writ Remedy Not Suitable When Appellate Remedy Exists Issue: Whether a writ petition is maintainable against an order confirming a demand for differential Input Tax Credit (ITC) due to a mismatch between GSTR-3B and GSTR-2A, when an alternate remedy of appeal under Section… Read More »
GST on Minimum Guarantee/Revenue Share for Duty-Free Shops at Airports: Revenue Neutrality Principle Applied Issue: Whether GST is leviable on minimum guarantee/revenue share paid by a Duty-Free Shop (DFS) operator to the Airport Authority of India (AAI) for the operation of DFS at an international airport, particularly considering that the supplies from DFS are zero-rated,… Read More »
Incorrect Classification of Savoury Snack Foods: Recovery Stayed Issue: Whether extruded or expanded savoury snack food products are correctly classifiable under Tariff Item 2106 90 99 attracting 12% GST, or under Tariff Item 1905 90 30 attracting 18% GST, and whether the demand for differential tax, interest, and penalty under Section 74 of the CGST… Read More »
Transfer of Leasehold Rights in Land Not Subject to GST as per Gujarat High Court Precedent Issue: Whether the assignment of leasehold rights in a property, for which the original lease was granted for 99 years, is subject to Goods and Services Tax (GST) under the Central Goods and Services Tax Act, 2017/Rajasthan Goods and… Read More »
Matter Remanded to Determine if Bike Won Through Scratch Card Constitutes a Gift or Lottery Winnings. Issue: Whether a bike won through a scratch card should be treated as a gift under Section 56 of the Income-tax Act, 1961, or as lottery winnings taxable at a higher rate under Section 115BB. Facts: The assessee won… Read More »
Attention – Advisory on reporting values in Table 3.2 of GSTR-3B May 16th, 2025 This is to inform taxpayers of the following developments concerning Table 3.2 of Form GSTR-3B: 1.As per the earlier advisory dated April 11, 2025, it was communicated that the auto-populated values in Table 3.2 of Form GSTR-3B would be made non-editable starting from the April 2025 tax… Read More »
Advisory on Appeal withdrawal with respect to Waiver scheme May 14th, 2025 In the GST system, when Withdrawal application (APL 01W) for appeal is filed before issuance of final acknowledgment (APL 02) by the Appellate authority, then the system automatically withdraws the Appeal application (APL 01). In such cases, the status of the appeal application… Read More »
NEW UPDATE ON GST RETURN FILING ON CANCELLATION ! HOW TO FILE GST RETURN