Category Archives: GST

Anti-Profiteering Provisions Mandate Passing of Transitional ITC Benefits but Exclude Default Allotment Cancellation Interest Claims

By | July 18, 2026
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Anti-Profiteering Provisions Mandate Passing of Transitional ITC Benefits but Exclude Default Allotment Cancellation Interest Claims Issue Whether a real estate developer is liable for anti-profiteering actions for failing to pass on transitional Input Tax Credit (ITC) benefits to pre-GST homebuyers, and whether the anti-profiteering jurisdiction extends to deciding interest claims on refunds arising from the… Read More »

Advance Ruling Applications on Hypothetical Scenarios for Advisory Purposes Are Inadmissible and Rejected

By | July 18, 2026
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Advance Ruling Applications on Hypothetical Scenarios for Advisory Purposes Are Inadmissible and Rejected Issue Whether an application for an advance ruling is maintainable under Section 95 and 97 of the CGST/KSGST Act when the queries raised are based on purely hypothetical, academic scenarios not linked to any active or proposed supply undertaken by the applicant.… Read More »

Relevant Date for Unutilized ITC Refund Is Return Due Date, Not the Export Date

By | July 18, 2026
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Relevant Date for Unutilized ITC Refund Is Return Due Date, Not the Export Date Issue Whether the “relevant date” for computing the two-year limitation period for a refund of unutilized Input Tax Credit (ITC) on zero-rated exports is governed by the export date under Explanation 2(a) or the return filing due date under Explanation 2(e)… Read More »

Input Tax Credit Is Admissible on Concrete Towers Functioning as Vital Structural Supports for Machinery

By | July 18, 2026
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Input Tax Credit Is Admissible on Concrete Towers Functioning as Vital Structural Supports for Machinery Input Tax Credit Is Admissible on Concrete Towers Functioning as Vital Structural Supports for Machinery Issue Whether Input Tax Credit (ITC) of GST paid on inputs and input services used to construct a 163-meter Vertical Continuous Vulcanization (VCV) tower is… Read More »

Input Tax Credit on Factory Land Lease Rentals Stays Completely Blocked Under GST Law

By | July 18, 2026
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Input Tax Credit on Factory Land Lease Rentals Stays Completely Blocked Under GST Law Input Tax Credit on Factory Land Lease Rentals Stays Completely Blocked Under GST Law Issue Whether Input Tax Credit (ITC) of GST paid on annual lease rentals for industrial land is available to an assessee when the land is used for… Read More »

Digital Freight Platform Qualifies as E-Commerce Operator Liable for GST on Commission and TCS Compliance

By | July 18, 2026
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Digital Freight Platform Qualifies as E-Commerce Operator Liable for GST on Commission and TCS Compliance Digital Freight Platform Qualifies as E-Commerce Operator Liable for GST on Commission and TCS Compliance Issue Whether a digital platform connecting vehicle owners with customers for goods transportation qualifies as a Goods Transport Agency (GTA) or an Electronic Commerce Operator… Read More »

Pre-manufactured foods are taxed as goods, whereas fresh outlet-prepared dishes constitute taxable restaurant services.

By | July 18, 2026
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Pre-manufactured foods are taxed as goods, whereas fresh outlet-prepared dishes constitute taxable restaurant services. Issue Whether the over-the-counter sale of fully pre-manufactured bakery items without further processing constitutes a supply of goods, and whether the on-order preparation and sale of semi-finished items (like pizzas) at retail outlets qualifies as a restaurant service under GST. Facts… Read More »

GST CASE LAWS 16.07.2026

By | July 17, 2026
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GST CASE LAWS 16.07.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 6 Mohammed Kamran v. Senior Intelligence Officer Directorate General of Goods and Service Tax Intelligence Parallel proceedings by Central GST during a State GST inquiry are permissible if the State inquiry is formally transferred, no identical liability overlaps, and the Central… Read More »

Delayed GSTAT Appeal Filed Without Statutory Pre-Deposit and Stay Undertaking Bars Recovery Refund Claim

By | July 17, 2026
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Delayed GSTAT Appeal Filed Without Statutory Pre-Deposit and Stay Undertaking Bars Recovery Refund Claim Delayed GSTAT Appeal Filed Without Statutory Pre-Deposit and Stay Undertaking Bars Recovery Refund Claim Issue Whether an assessee is entitled to a refund of tax recovered by the Revenue after the issuance of an Order-in-Appeal, where the assessee fails to file… Read More »

Demand orders based solely on portal notices after GST registration cancellation are legally invalid.

By | July 17, 2026
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Demand orders based solely on portal notices after GST registration cancellation are legally invalid. Demand orders based solely on portal notices after GST registration cancellation are legally invalid. Issue Whether the service of a show cause notice by merely uploading it onto the common GST portal is legally valid and sufficient if the assessee’s registration… Read More »