Category Archives: GST

Software Consultancy Services to Foreign Parent Company Qualify as Export of Services, Entitling Refund of Unutilized ITC Summary in Key Points: Export of Services Claim: The petitioner, a wholly-owned subsidiary of a US company, provided software consultancy services to its parent company and claimed a refund of unutilized Input Tax Credit (ITC) on these services,… Read More »

Opportunity Granted to Revoke GST Registration Cancellation Upon Filing Pending Returns and Dues Summary in Key Points: Cancellation for Non-Filing: The assessee’s GST registration was canceled due to non-filing of returns. Willingness to Comply: The assessee expressed willingness to file the pending returns and pay all outstanding taxes, interest, and penalties. Revocation Application Allowed: The… Read More »

Suspension of GST Registration Revoked Pending Enquiry into Alleged Non-Supply Summary in Key Points: Show Cause Notice: The assessee received a show cause notice proposing cancellation of their GST registration for allegedly issuing invoices without supplying goods or services. Assessee’s Response: The assessee replied, asserting compliance with GST laws, regular tax payments, and no fraudulent… Read More »

GST Registration Cancellation Quashed Due to Flawed Appellate Order Despite Evidence of Business Operations Summary in Key Points: Cancellation of Registration: The petitioner’s GST registration was canceled due to alleged non-business activity at the declared place and issuance of invoices without supply, leading to inadmissible Input Tax Credit (ITC). Revocation Rejected: The petitioner’s attempt to… Read More »

Solar Power Plant Supply Classified as Composite Supply, Not Works Contract, Attracting Lower GST Rate Summary in Key Points: Dispute over GST Rate: The assessee, involved in setting up solar power plants, paid GST at 5% but faced a demand for 18% under the classification of ‘works contract.’ Composite Supply Argument: The assessee contended that… Read More »

Online Rummy Declared Game of Skill: GST Implications Stayed Pending Final Hearing Summary in Key Points: Games of Skill vs. Chance: The High Court has held that online/offline rummy games, played with or without stakes, are primarily games of skill and not chance. GST Implications: As games of skill, they fall outside the scope of… Read More »

GSTR 3B system generated ERROR ! LATE FEES CALCULATION 2025 26 ! CA Satbir singh

GSTR 2B not Generated Error Solved The Problem: The GST portal sometimes shows an error preventing GSTR 3B filing, claiming changes were made in the IMS dashboard, even when none were done. This prevents GSTR 2B generation, which is necessary for 3B filing. The Cause: This is likely a glitch on the GST portal’s end.… Read More »

Important Case Laws on Goods and Services Tax (GST) Sr No Case Law Citation Relevant Act Section Brief Summary 1 Muhammed Abdul Saini v. State Tax Officer   Click here Central Goods and Services Tax Act, 2017 16(2)(c) Section 16(2)(c) is valid and serves a legitimate purpose in ensuring effective functioning of the GST system.… Read More »

Stay Order Granted on Deposit of 10% of Disputed Tax if Tribunal has not been constituted.: High Court Summary: First Appellate Authority’s Order: The first appellate authority passed an order against the assessee. Non-Constitution of Tribunal: The Tribunal had not yet been constituted. Interim Relief: The court granted interim relief to the assessee, directing the… Read More »