Retrospective GST Registration Cancellation Exceeding Show Cause Notice Scope Is Invalid and Liable to Be Quashed Issue Whether the GST authority can legally cancel a taxpayer’s GST registration with retrospective effect when the underlying Show Cause Notice (SCN) only cited non-filing of returns for the last six months and proposed suspension from a current date,… Read More »
Section 16(5) Non-Obstante Clause Overrides Section 16(4) Deadlines, Validating Delayed Input Tax Credit Claims Issue Whether the subsequently introduced non-obstante provision under Section 16(5) overrides the standard statutory time limits of Section 16(4), thereby validating Input Tax Credit (ITC) claims for the financial year 2018-19 if the corresponding monthly returns were furnished on or before… Read More »
Later Introduced Non Obstante Provision Overrides Section 16(4) Deadlines Validating Delayed Input Tax Credit Claims Issue Whether the later-introduced non-obstante clause under Section 16 extends the limitation period for claiming Input Tax Credit (ITC) for March 2020, thereby overriding the regular statutory timelines under Section 16(4) for returns filed on or before November 30, 2021.… Read More »
Challenge to Pan Masala Cess Show Cause Notice Dismissed as Premature Since No Final Conclusion Was Drawn Issue Whether a writ petition challenging a Central GST show cause notice and corrigendum issued under the Health Security se National Security Cess Rules, 2026, is maintainable when the petitioner alleges jurisdictional error and ex-parte conclusions despite the… Read More »
Subsequent parallel adjudication on the same cause and period by distinct GST authorities is barred Issue Whether the State GST authority can proceed with parallel adjudication and tax demands for the 2019-20 period when the Central GST authority has already initiated parallel proceedings on the exact same subject-matter and cause of action. Facts The petitioner-assessee… Read More »
GST CASE LAWS 29.5.2026 Relevant Act Section Case Law Title Citation Brief Summary Integrated GST Act, 2017 Section 2 Fateh Education Consulting (P.) Ltd. v. Assistant Commissioner Click Here Marketing and recruitment support services provided directly to foreign universities (without authority to bind them or collect student fees) are not “intermediary” services. IGST refund on… Read More »
GST Assessment Orders Lacking Mandatory Document Identification Number are Legally Invalid and Void Ab Initio Issue Whether GST assessment orders passed without a mandatory Document Identification Number (DIN) or Reference Number (RFN), and uploaded solely on the online portal without conventional physical service, are legally sustainable or liable to be set aside. Facts The petitioner… Read More »
Transitional Credit Rejection Quashed Due to Failure by Revenue Authorities to Cross-Verify Returns Issue Whether a final assessment order confirming the denial of transitional input tax credit claimed via Form GST TRAN-01 is legally sustainable if the tax authority fails to cross-verify the taxpayer’s closing stock assertions against subsequent statutory filings like GSTR-1, GSTR-3B, GSTR-9,… Read More »
GSTAT Holds Power to Rectify Final Orders to Correct Computation Errors Apparent on Record Issue Whether the Goods and Services Tax Appellate Tribunal (GSTAT) can invoke its statutory rectification powers to amend a final order and correct a calculation mistake regarding anti-profiteering benefits when the mathematical error is apparent on the face of the record.… Read More »
Provisional Bank Attachment Quashed Subject to Taxpayer Depositing One Point Five Crore Rupees Fixed Deposit Issue Whether a provisional bank account attachment order issued under Section 83 of the CGST Act, 2017 can be lifted or quashed by the High Court prior to formal tax crystallization, subject to the petitioner furnishing a financial security to… Read More »