ADVISORY ON E-WAY BILL GENERATION FOR GOODS UNDER CHAPTER 71 Key Points – E-Way Bill Requirement for Goods under Chapter 71 (Feb 6, 2025) General Rule: Goods under Chapter 71 (Natural pearls, precious stones, precious metals, jewelry, goldsmith/silversmith articles) except imitation jewelry (HSN 7117) are exempt from mandatory E-Way Bill (EWB) generation (Rule 138(14), CGST… Read More »
9 IMPORTANT GST CASE LAWS 03.02.2025 Sr No Case Law Title Brief Summary Citation Relevant Section and Act 1 Bio Veda Action Research Company v. Union of India State GST authorities had no jurisdiction to issue show cause notice after CGST authorities had already issued show cause notice on same subject matter. Click Here… Read More »
Detention of Second-Hand Car and GST penalty Upheld: Conflicting Documents and Evasion of GST Summary in Key Points: Issue: Was the detention of the second-hand car and the penalty imposed under Section 129(3) justified, given the discrepancies and contradictions in the documents presented by the petitioner? Facts: The petitioner from Mumbai purchased a second-hand car… Read More »
Bank Guarantee Released: Detention Order Set Aside in Related Case Summary in Key Points: Issue: Should the bank guarantee furnished by the consignee for the release of detained goods be released, given that the related demand and penalty order against the consignor has been set aside? Facts: The consignee filed a writ petition challenging the… Read More »
GST Appeal Stayed: Interim Relief Granted Due to Non-Constitution of Tribunal Summary in Key Points: Issue: Should interim relief be granted to the assessee who is unable to file an appeal due to the non-constitution of the Appellate Tribunal? Facts: The assessee sought to appeal an order passed by the first appellate authority. However, the… Read More »
Ex-Parte Order Set Aside if Assessee filed a belated reply and supporting documents before the ex-parte order Opportunity to Present Defense Granted Summary in Key Points: Issue: Was the ex-parte order justified, even though the assessee filed a belated reply before the order was passed? Facts: The assessee received a show cause notice with a… Read More »
ITC Claim on elevators and ACs Upheld: Section 73 Proceedings Quashed After Accepting Explanation under Section 61 Summary in Key Points: Issue: Could proceedings under Section 73 be initiated after the revenue accepted the assessee’s explanation regarding ITC eligibility? Facts: The petitioner, a hotel operator, filed GSTR 3B returns for FY 2017-18. The revenue, after… Read More »
GST Assessment Order Set Aside: Notice uploaded to the “additional notices and orders” tab on the GST portal., Opportunity Granted Upon Deposit of 25% disputed tax Summary in Key Points: Issue: Was the assessment order valid when it was only uploaded to the GST portal and not properly served on the assessee, preventing them from… Read More »
ITC Reversal Order Set Aside: Duplicate Proceedings for Same Period Summary in Key Points: Issue: Were the subsequent assessment proceedings and the resulting order valid, given that they covered the same supplies and period as the earlier proceedings, leading to contradictory decisions regarding ITC reversal? Facts: The petitioner-assessee faced assessment proceedings for the period 2019-2020,… Read More »
Flavored Milk Classified Under Tariff Heading 0402 Taxable @ 5% in GST Summary in Key Points: Issue: Under which tariff heading does flavored milk fall—0402 (milk and milk products) or 2202 (beverages, spirits, and vinegar)? Facts: The assessee initially paid tax on flavored milk under tariff entry 2202 under the old Central Excise Act. After… Read More »