Category Archives: GST

Project completion occurs on actual OC grant date, necessitating anti-profiteering refund until OC issuance.

By | July 24, 2026
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Project completion occurs on actual OC grant date, necessitating anti-profiteering refund until OC issuance. Project completion occurs on actual OC grant date, necessitating anti-profiteering refund until OC issuance. Issue Whether anti-profiteering provisions apply to a real estate project up to the actual grant date of the Occupancy Certificate (OC), and whether the builder is liable… Read More »

Conversion of Section 73 notice to Section 74 demand order is invalid under Section 75(2).

By | July 24, 2026
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Conversion of Section 73 notice to Section 74 demand order is invalid under Section 75(2). Conversion of Section 73 notice to Section 74 demand order is invalid under Section 75(2). Issue Whether an assessment order passed under Section 74 and the rejection of a Section 128A application are sustainable when the Show Cause Notice was… Read More »

Cancellation order passed on grounds not specified in SCN is invalid and restored registration.

By | July 24, 2026
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Cancellation order passed on grounds not specified in SCN is invalid and restored registration. Issue Whether a GST registration cancellation order based on non-furnishing of returns is legally sustainable when the preceding Show Cause Notice proposed cancellation solely on grounds of fraud, wilful misstatement, or suppression. Facts Registration Status: The petitioner was a registered taxable… Read More »

Retrospective cancellation of GST registration and suspension during enquiry under Section 29(2) are legally valid.

By | July 24, 2026
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Retrospective cancellation of GST registration and suspension during enquiry under Section 29(2) are legally valid. Issue Whether a Show Cause Notice proposing retrospective cancellation of GST registration under Section 29(2) and suspending registration during pending enquiry can be challenged via writ petition prior to submitting a reply. Facts Initiation of SCN: On June 10, 2026,… Read More »

Retrospective ITC amendment claims under Circular 237/31/2024-GST must be examined by competent authority upon rectification application.

By | July 24, 2026
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Retrospective ITC amendment claims under Circular 237/31/2024-GST must be examined by competent authority upon rectification application. Retrospective ITC amendment claims under Circular 237/31/2024-GST must be examined by competent authority upon rectification application. Issue Whether an order disallowing Input Tax Credit (ITC) as time-barred can be reconsidered by the competent authority through a rectification application pursuant… Read More »

Retrospective amendment under Section 16(5) validates ITC for 2018-19; remaining factual issues remanded.

By | July 24, 2026
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Retrospective amendment under Section 16(5) validates ITC for 2018-19; remaining factual issues remanded. Retrospective amendment under Section 16(5) validates ITC for 2018-19; remaining factual issues remanded. Issue Whether the demand denying ITC for 2018-19 due to delayed filing of returns survives following the retrospective insertion of Section 16(5) of the CGST/WBGST Act, and whether related… Read More »

GST CASE LAWS 21.07.2026

By | July 23, 2026
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GST CASE LAWS 21.07.2026 GST CASE LAWS 21.07.2026 Relevant Act Section Case Law Title Citation Brief Summary CGST Act, 2017 Section 9 Surendera Group of Institutions v. Union of India Click Here University affiliation is a statutory/regulatory function, not a supply. Affiliation fees are exempt from GST under Entry 66 of Notification 12/2017-CT (Rate), making… Read More »

Delay Conedoned as Appellate Order Uploaded Under Incorrect Portal Category Caused Reasonable Omission by Assessee

By | July 23, 2026
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Delay Conedoned as Appellate Order Uploaded Under Incorrect Portal Category Caused Reasonable Omission by Assessee Issue Whether the delay in filing a statutory GST appeal beyond the condonable period under Section 107 can be condoned when the order-in-original was uploaded under the incorrect portal tab (“Additional Notices and Orders” instead of “Notices and Orders”), preventing… Read More »

Writ Against Appellate Order Unmaintainable When Documents Evaluated and Alternative Remedy Before GSTAT Exists

By | July 23, 2026
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Writ Against Appellate Order Unmaintainable When Documents Evaluated and Alternative Remedy Before GSTAT Exists Issue Whether a writ petition under Article 226 challenging an appellate order is maintainable on grounds of natural justice violation when the appellate authority evaluated submitted documents but found them insufficient, and an efficacious statutory remedy before the Appellate Tribunal (GSTAT)… Read More »

Writ Against Section 74 SCN Is Unmaintainable as Non-Cooperation Justifies Adjudication Over Writ Remedy

By | July 23, 2026
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Writ Against Section 74 SCN Is Unmaintainable as Non-Cooperation Justifies Adjudication Over Writ Remedy Issue Whether a writ petition challenging Show Cause Notices issued under Section 74 of the CGST/TNGST Act is maintainable on the ground that the demands should have been raised under Section 73, when the taxpayer failed to respond to pre-notice consultations… Read More »