Category Archives: GST

 GST Registration Cancellation Set Aside Due to Adverse Circumstances and Willingness to file all pending returns Summary in Key Points: Issue: Whether the cancellation of the assessee’s GST registration was justified, considering the adverse circumstances faced by the assessee and their willingness to comply with GST regulations. Facts: The assessee’s GST registration was cancelled for… Read More »

 GST on Transfer of Land and Building by Lessee , Matter Remanded for Proper Consideration of Assessee’s Contentions Summary in Key Points: Issue: Whether the transfer of land and building by a lessee to a third party falls under Schedule III (exempt from GST) or Schedule II (liable to GST) of the Central Goods and… Read More »

GST Registration Cancellation Quashed as the grounds for cancellation in the order differed from those in the SCN. Summary in Key Points: Issue: Whether the cancellation of the assessee’s GST registration was valid when the grounds for cancellation in the order differed from those mentioned in the show cause notice (SCN). Facts: The assessee’s registration was… Read More »

GST Registration Cancellation Upheld for Fraudulent Declaration of Business Premises and lacked the required panchayat license Summary in Key Points: Issue: Whether the cancellation of the assessee’s GST registration was justified when the assessee was found to have provided false information about their place of business and did not possess the necessary license to operate.… Read More »

Blocking of Input Tax Credit (ITC) under Rule 86A Upheld even if the ITC is not currently in the electronic credit ledger Summary in Key Points: Issue: Whether the revenue department’s action of blocking ITC under Rule 86A of the CGST Rules, 2017, was valid despite the ITC not being currently available in the electronic… Read More »

Writ Petition Challenging GST Show Cause Notice Dismissed in Due to Availability of Alternate Remedy Summary in Key Points: Issue: Whether a writ petition challenging a show cause notice (SCN) issued for multiple years under Section 73 of the GST Act is maintainable when the assessee has an alternate remedy of appeal. Facts: The assessee… Read More »

GST NEW CHANGE FOR TEMPORARY IDENTIFICATION NUMBER NEW GST RULES 2025 !

Blocking of ITC under Rule 86A allowed even if the ITC is not currently available in the electronic credit ledger Summary in Key Points: Issue: Whether the revenue department can block Input Tax Credit (ITC) under Rule 86A of the CGST Rules, 2017, even if the ITC is not currently available in the electronic credit… Read More »

8 IMPORTANT GST CASE LAW  23.01.2025 SR No Case Law Title Brief Summary Citation Relevant Act 1 Vedanta Ltd. v. Union of India Stay order on the operation of Circular No. 204/16/2023-GST, which levied tax on corporate guarantees. CLICK HERE Section 9 Central Goods and Services Tax Act, 2017 2 Saru Silver Alloys (P.) Ltd.… Read More »