Revocation of GST Registration Cancellation Allowed on payment of Dues Summary: The assessee’s GST registration was cancelled after a show cause notice. However, the assessee was willing to pay all outstanding dues (tax, interest, late fee, penalty, etc.) to have their registration reinstated. The court, referencing the Mohanty Enterprises case, decided to condone the delay… Read More »
Delayed filing their GSTR-3B return for FY 2019-20 , Remand of GST Case for Fresh Consideration Due to Amendment in Time Limit for Filing Returns Summary in Key Points: Issue: Whether a GST assessment order should be set aside and the assessee given an opportunity to respond to the show cause notice (SCN) in light… Read More »
Rebate Claims for Exported Telecom Services Allowed Despite Missing Original Documents Summary in Key Points: Issue: Whether the rejection of rebate claims for exported telecom services was justified due to the non-submission of original documents, which were lost during inter-departmental transfer within the revenue department. Facts: The petitioner, a telecom service provider, claimed rebates for… Read More »
9 Important GST Case Laws 26.01.2025 Sr No Case Law Title Brief Summary Citation Relevant Act 1 Vodafone Idea Ltd. v. Union of India Rebate Claims for Exported Telecom Services Allowed Despite Missing Original Documents Click here Section 11B Central Excise Act, 1944 2 Frontier Shelters (P.) Ltd. v. Joint Commissioner Delayed filing their GSTR-3B… Read More »
GST Applicability and Input Tax Credit on Book Purchases for Employee Training Businesses often invest in resources to enhance the skills of their employees. A common question that arises is the applicability of Goods and Services Tax (GST) on the purchase of books for such training and the eligibility to claim Input Tax Credit (ITC)… Read More »
GST Assessment Order Set Aside for Non-Service of Notice and Lack of Opportunity Summary in Key Points: Issue: Whether a GST assessment order is valid when the show cause notice (SCN) and the order itself were not properly served on the assessee, denying them an opportunity to respond and explain discrepancies. Facts: The assessee challenged… Read More »
7 IMPORTANT GST CASE LAW 25.01.2025 Sr No Case Law Title Brief Summary Citation Relevant Section and Act 1 Sky Associates v. State of U.P. GST Registration Cancellation Revoked for Composition Taxpayer Due to cancellation order incorrectly applied Section 29(2)(c) of the CGST Act, which pertains to regular taxpayers, CLICK HERE Section 29 Central Goods… Read More »
GST Demand Order Set Aside as Assessee was Unware of Show Cause Notice due to uploaded on view additional notices and orders Tab on GST Portal Summary in Key Points: Issue: Whether a GST demand order passed without granting the assessee an opportunity for a personal hearing is valid. Facts: The assessee challenged a demand… Read More »
GST Demand for Tax and Penalty Set Aside as demand was issued more than 7 days from the date of notice u/s 129 Summary in Key Points: Issue: Whether a demand for tax and penalty under Section 129 of the GST Act is valid when it is issued beyond the prescribed time limit. Facts: A… Read More »
Interim Relief Granted in GST Appeal Due to Non-Constitution of Appellate Tribunal Summary in Key Points: Issue: Whether an assessee can be granted interim relief in a GST appeal when the Appellate Tribunal has not yet been constituted. Facts: The assessee wanted to file an appeal against an order by the First Appellate Authority but… Read More »