GST Registration Restored: Cancellation Based on Single Inspection Deemed Unjustified Issue: Whether the cancellation of GST registration based solely on a single inspection where no one was present at the registered place of business is valid, especially when the firm has been filing returns and conducting transactions. Facts: The petitioner’s GST registration was cancelled. The… Read More »
Input Tax Credit Allowed for AY 2019-20 Due to Amendment in Section 16(5) of GST Act Issue: Whether the disallowance of Input Tax Credit (ITC) for AY 2019-20 is valid considering the amendment to Section 16 of the GST Act, which inserted sub-section (5) regarding the time limit for claiming ITC. Facts: The assessee challenged… Read More »
Specially Designed Transformers for WOEG Not Exempt from GST Whether a specially designed transformer for Wind Operated Electricity Generators (WOEG) qualifies for GST exemption under Notification No. 1/2017-Central Tax(Rate). Facts: The appellant supplied specially designed transformers for WOEG, which perform the dual function of stepping down and stepping up voltage. An advance ruling was sought… Read More »
Show Cause Notice for GST on Assignment of Leasehold Rights Set Aside Whether GST is leviable on the assignment of long-term leasehold rights, and consequently, whether the show cause notice issued for charging GST on such a transaction is valid. Facts: The assessee challenged a show cause notice issued by the respondent authority demanding GST… Read More »
FAQs on UDIN 2025 : ICAI releases Revised Edition 2025 update Q1. The data type for capturing figure has been changed from alphanumeric to numeric. What are the effects of this change? Ans. The data type for capturing figure of the parameters has been changed from alphanumeric to numeric under all categories, namely, Certificate, GST… Read More »
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IMPORTANT GST CASE LAWS 12.02.2025 Sr No Case Law Title Brief Summary Citation Relevant Section and Act 1 Skylark Infra Engineering (P.) Ltd. v. Union of India Assessee relegated to remedy of appeal before GST Tribunal. Click Here Section 7 Integrated Goods and Services Tax Act, 2017 2 Dhanalakshmi Steels v. Assistant Commissioner… Read More »
Bail Granted in Fraudulent ITC Availment Case Due to Trial Delay and Assured Payment Issue: Whether a director arrested for fraudulent availment of ITC under the GST Act should be granted successive regular bail, considering the completion of the investigation, the nature of the offence, and the potential delay in the trial. Facts: The applicant,… Read More »
Cryptic Registration Cancellation Order Quashed; GST Suspension Ordered till Pending Adjudication Issue: Whether a registration cancellation order, passed without providing an opportunity for a hearing and without assigning reasons, and upheld in a time-barred appeal, is valid, and what remedies are available to the assessee. Facts: The assessee’s GST registration was cancelled. The assessee challenged… Read More »
Denial of Personal Hearing in Fraudulent ITC Demand Violates Natural Justice , Order Quashed Issue: Whether an assessment order under Section 74 of the GST Act, alleging fraudulent availment of Input Tax Credit (ITC) for the period 2017-18, is valid when passed without providing a requested personal hearing, and whether the subsequent dismissal of an… Read More »