Input Tax Credit Claimed in March 2020 Return Filed Before Cut-Off Is Valid Under Section 16(5) Issue Whether an Input Tax Credit (ITC) claim for March 2020 can be denied as time-barred under Section 16(4) when the return was furnished on 17.11.2020, in light of the relaxed timeline under Section 16(5) of the CGST/KGST Act.… Read More »
Deduction of Embedded KVAT and Addition of 18% GST for Works Completed Post-GST Is Valid Deduction of Embedded KVAT and Addition of 18% GST for Works Completed Post-GST Is Valid Issue Whether deducting embedded KVAT/Service Tax from pre-GST quoted contract rates and adding 18% GST on the net figure for government contracts completed after 1… Read More »
Assignment of Leasehold Rights in Land and Building Is Immovable Property Transfer, Exempt From GST Issue Whether GST is leviable under Section 7 of the CGST/GGST Act on the assignment and transfer of leasehold rights in a plot of land and building constructed thereon for a lump-sum consideration. Facts Original Lease: A plot of land… Read More »
GST CASE LAWS 23.07.2026 GST CASE LAWS 23.07.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 16 Advance Engineering Farms and Equipments v. State of Assam Input tax credit (ITC) cannot be denied to a bona fide purchaser holding a valid tax invoice merely because the supplier failed to pay tax or file… Read More »
Uploading SCN Solely On GST Portal Without Email Or Post Service Invalidates Registration Cancellation Order Uploading SCN Solely On GST Portal Without Email Or Post Service Invalidates Registration Cancellation Order Issue Validity of SCN Served Solely via Portal: Whether uploading a Show Cause Notice (SCN) for registration cancellation on the GST portal without additional service… Read More »
Penalty Under Section 122 Quashed Due To Non-Issuance Of SCN And Natural Justice Breach Issue Validity of Section 122 Penalty Issued Without SCN: Whether a penalty imposed for offences under Section 122 of the CGST/SGST Act can be legally sustained when the authorities fail to issue a prior Show Cause Notice (SCN) and deny a… Read More »
Section 5 Of Limitation Act Is Impliedly Excluded For Condoning Delay Beyond Capped Period Under Section 107 GST Issue Applicability of Section 5 of Limitation Act to Section 107 GST Appeals: Whether the Appellate Authority under Section 107 of the CGST/UKGST Act, 2017 has the power to condone delay beyond the statutory period prescribed under… Read More »
Cancellation Notice Proposing GST Registration Termination Is Invalid If Vague And Lacking Material Particulars Issue Validity of Vague Show Cause Notice for GST Cancellation: Whether a show cause notice proposing cancellation of GST registration under Section 29 of the CGST/SGST Act read with Rules 21 and 22 is legally sustainable when it fails to disclose… Read More »
Input Tax Credit Cannot Be Denied To Bona Fide Purchaser For Supplier’s Failure To File GST Returns Input Tax Credit Cannot Be Denied To Bona Fide Purchaser For Supplier’s Failure To File GST Returns Issue Denial of Input Tax Credit (ITC) for Seller’s Default: Whether Input Tax Credit can be denied to a bona fide… Read More »
GST CASE LAWS 22.07.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 16 Santu Das v. Assistant Commissioner of CGST & C. EX, Chandannagore Division Statutory amendment to Section 16(5) retrospectively extended time; returns filed for FY 2018-19 before November 30, 2021 were valid, and ITC cannot be denied on grounds of delayed… Read More »