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 »
State GST authorities had no jurisdiction to issue show cause notice after CGST authorities had already issued show cause notice on same subject matter. Summary in Key Points: Issue: Could both Central GST (CGST) and State GST (SGST) authorities issue show cause notices on the same subject matter? Facts: The petitioner challenged the jurisdiction of… Read More »
GST CASE LAWS 02.02.2025 Sr No Case Law Title Brief Summary Citation Relevant Act 1 Ram Constructions v. Union of India Assessee held eligible to take Input Tax Credit for delayed returns filed for FY 2017-18. Click Here Section 16 Central Goods and Services Tax Act, 2017 2 Gateway Paradise Assam (P.) Ltd. v. State… Read More »
GST Detention of Goods and Conveyance Quashed due to Lack of Evidence because no samples were taken or tests conducted to establish the difference in goods Summary in Key Points: Issue: Was the detention of the assessee’s goods and conveyance, and the subsequent demand under Section 129(3), justified? Facts: The assessee’s goods were intercepted in… Read More »
GST Appeal Reinstated: Board Resolution Defect Not Sufficient for Rejection of Appeal Summary in Key Points: Issue: Was the rejection of the petitioner’s appeal justified due to alleged defects in the board resolution filed with the appeal memo? Facts: The petitioner challenged an order rejecting their appeal, arguing that the board resolution was defective. Their… Read More »
GST Demand Order Quashed: Unreasoned Order Demonstrates Non-Application of Mind Summary in Key Points: Issue: Was the demand order valid when it was unreasoned and demonstrated a lack of application of mind? Facts: The impugned order under Section 73 followed a show cause notice to which the assessee submitted a detailed response. The order stated… Read More »
IGST and Service Tax Refund Allowed on Ocean Freight: Levy Unconstitutional Summary in Key Points: Issue: Was the petitioner entitled to a refund of IGST and Service Tax paid on ocean freight for natural gas imports? Facts: The petitioner, engaged in electricity generation and distribution, imported natural gas on a CIF basis. They paid IGST… Read More »
Assessee granted opportunity to revoke cancellation of registration upon payment of dues. Summary in Key Points: Issue: Should the delay in filing the application for revocation of GST registration cancellation be condoned? Facts: The assessee’s registration was cancelled. The assessee filed a revocation application, but there was a delay. Decision: Citing Mohanty Enterprises v. Commissioner,… Read More »
GST Registration Cancellation Revoked on Payment of Dues : Delay in Revocation Application Condoned Summary in Key Points: Issue: Should the delay in filing the application for revocation of GST registration cancellation be condoned? Facts: The assessee’s registration was cancelled. The assessee filed a revocation application, but there was a delay. The assessee was willing… Read More »
Order of cancellation of GST registration upheld due to delay in filing appeal. Summary in Key Points: Issue: Was the rejection of the assessee’s appeal against GST registration cancellation justified due to the appeal being filed beyond the limitation period? Facts: The assessee’s GST registration was cancelled for non-filing of returns for six months. The… Read More »