Category Archives: GST

Retrospective Cancellation of GST Registration Beyond Show Cause Notice Proposal Is Invalid and Unsustainable

By | July 23, 2026
0 Comment

Retrospective Cancellation of GST Registration Beyond Show Cause Notice Proposal Is Invalid and Unsustainable Issue Whether the cancellation of GST registration with retrospective effect is legally sustainable when the Show Cause Notice (SCN) did not propose or contemplate retrospective cancellation. Facts Registration & Cancellation Order: The petitioner, a registered person under the GST regime, had… Read More »

Input Tax Credit Under Section 16(6) Is Unavailable If Already Time-Barred Under Section 16(4) on Cancellation Date

By | July 23, 2026
0 Comment

Input Tax Credit Under Section 16(6) Is Unavailable If Already Time-Barred Under Section 16(4) on Cancellation Date Issue Whether a taxpayer whose GST registration was cancelled can claim Input Tax Credit (ITC) under Section 16(6) upon revocation of cancellation by filing pending returns within 30 days, when the underlying ITC was already time-barred under Section… Read More »

University Affiliation Fees Are Exempt From GST as Granting Affiliation Is a Non-Taxable Statutory Function

By | July 23, 2026
0 Comment

University Affiliation Fees Are Exempt From GST as Granting Affiliation Is a Non-Taxable Statutory Function Issue Whether affiliation fees collected by a university from an affiliated college are liable to GST, or if granting affiliation constitutes an exempt service/non-taxable statutory function under Entry 66 of Notification No. 12/2017-Central Tax (Rate). Facts Background: The petitioner-college was… Read More »

GST CASE LAWS 20.07.2026

By | July 22, 2026
0 Comment

GST CASE LAWS 20.07.2026 GST CASE LAWS 20.07.2026 Relevant Act Section / Rule Case Title Citation Brief Summary Central Goods and Services Tax Act, 2017 Section 16 Tvl. Fathima Traders v. Deputy Commercial Tax Officer, Chennai Click Here Input Tax Credit (ITC) cannot be denied solely because the supplier’s GST registration was retrospectively cancelled, provided… Read More »

Misclassification of interest as tax in DRC-07 invalidates Order-in-Appeal; matter remanded for fresh hearing

By | July 22, 2026
0 Comment

Misclassification of interest as tax in DRC-07 invalidates Order-in-Appeal; matter remanded for fresh hearing Issue Whether an Order-in-Appeal confirming an assessment order where interest was erroneously recorded under the head “Tax” in Form GST DRC-07 should be set aside and remanded when the misclassification prevents the assessee from filing a statutory appeal to the GSTAT… Read More »

Remand Warranted When DRC-07 Misclassifies Interest as Tax and Hinders GSTAT Pre-Deposit Relief

By | July 22, 2026
0 Comment

Remand Warranted When DRC-07 Misclassifies Interest as Tax and Hinders GSTAT Pre-Deposit Relief Issue Whether an Order-in-Appeal must be set aside and remanded when an error in Form GST DRC-07 misclassifies interest as tax, thereby creating an unwarranted pre-deposit barrier under Section 112(8) for appealing to the GSTAT. Facts Audit & Proposal: During an audit… Read More »

TDS Credit Cannot Be Denied To Assessee When Deducted And Deposited Under Their PAN

By | July 22, 2026
0 Comment

TDS Credit Cannot Be Denied To Assessee When Deducted And Deposited Under Their PAN Issue Whether an assessee, acting as a Kaccha Arahtia/commission agent, is entitled to full credit of TDS deducted under Section 194Q by purchasers and deposited into the Government Treasury under their PAN, even if the corresponding gross turnover was not taxable… Read More »

GST CASE LAW DIGEST 16.06.2026

By | July 18, 2026
0 Comment

GST CASE LAW DIGEST 16.06.2026 GST CASE LAW DIGEST16.06.2026 Relevant Act Section Case Law Title Brief Summary Citation CGST Act, 2017 Section 7 Cremeux Bakeries (P.) Ltd., In re Factory-made bakery items sold at outlets without further cooking/preparation, using a single price list and no service component, are classified as a “supply of goods” under… Read More »

Anti-Profiteering Reports Must Factor In Market Dynamics and Raw Material Cost Variations, Requiring De Novo Reinvestigation

By | July 18, 2026
0 Comment

Anti-Profiteering Reports Must Factor In Market Dynamics and Raw Material Cost Variations, Requiring De Novo Reinvestigation Issue Whether the DGAP’s profiteering computation can be accepted when it fails to evaluate market dynamics and raw-material cost increases, and whether a comprehensive de novo reinvestigation is required when fundamental product verifications are absent. Facts Proceedings were initiated… Read More »

Developer Liable to Refund Profiteered Amount With Interest for Not Passing On Additional ITC Benefit

By | July 18, 2026
0 Comment

Developer Liable to Refund Profiteered Amount With Interest for Not Passing On Additional ITC Benefit Issue Whether the respondent developer is liable for anti-profiteering action under Section 171 of the CGST Act for failing to pass on the benefit of additional Input Tax Credit (ITC) to residential homebuyers through a commensurate reduction in flat prices.… Read More »