Category Archives: GST

Detention and Penalty Under Section 129 Validated for Undeclared Goods Found Without Contemporaneous Documents in Transit

By | October 26, 2026
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Detention and Penalty Under Section 129 Validated for Undeclared Goods Found Without Contemporaneous Documents in Transit Issue Whether detention of goods and imposition of penalty under Section 129 of the CGST/UPGST Act is sustainable when substantial quantities of goods are found without invoices or e-way bills at interception, and subsequent attempts to produce additional documents… Read More »

Interest under Section 50 requires month-wise net cash computation, while penalty under Section 73 is unsustainable if tax is voluntarily paid before SCN

By | October 26, 2026
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Interest under Section 50 requires month-wise net cash computation, while penalty under Section 73 is unsustainable if tax is voluntarily paid before SCN Issue Whether interest under Section 50 for omitted sales paid voluntarily via DRC-03 prior to SCN requires month-wise recomputation based on net cash liability rather than gross demand? Whether penalty under Section… Read More »

Airline Entitled to GST Refund on Cancelled Tickets via RFD-01 When Adjustment via GSTR-3B Is Impossible

By | October 26, 2026
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Airline Entitled to GST Refund on Cancelled Tickets via RFD-01 When Adjustment via GSTR-3B Is Impossible Issue Whether an airline company is entitled to a direct GST refund under “Excess Payment of Tax” (FORM GST RFD-01) for GST returned to B2C passengers on tickets cancelled due to COVID-19, where credit notes could not be adjusted… Read More »

Demand and Equal Penalty under Section 74 Set Aside as ITC Purchases Were Genuine and 180-Day Non-Payment Was Duly Reversed

By | October 26, 2026
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Demand and Equal Penalty under Section 74 Set Aside as ITC Purchases Were Genuine and 180-Day Non-Payment Was Duly Reversed Issue Whether an ITC demand and equal penalty under Section 74 can be sustained against a recipient based on a subsequent negative report on the supplier, without proving fraud, collusion, or lack of actual receipt… Read More »

SEZ Unit Is Eligible For Refund Of Unutilised ISD Credit Relatable To Its Exports

By | October 26, 2026
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SEZ Unit Is Eligible For Refund Of Unutilised ISD Credit Relatable To Its Exports Issue Whether an SEZ unit exporting goods without payment of tax is entitled to claim a refund of unutilised Input Tax Credit (ITC) distributed to it through an Input Service Distributor (ISD), or if such refund can only be claimed by… Read More »

Route Deviation and Uncorroborated Driver Statements Without Physical Unloading Cannot Justify Section 129 GST Interception Penalties

By | October 26, 2026
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Route Deviation and Uncorroborated Driver Statements Without Physical Unloading Cannot Justify Section 129 GST Interception Penalties Issue Whether detention of goods and imposition of penalty under Section 129(3) of the CGST/UPGST Act is legally sustainable based merely on route deviation and an uncorroborated driver statement alleging intended unloading, when the transit documents (invoice, e-way bill,… Read More »

Bail order granted through forum shopping, suppression of material facts, and listing during vacation set aside.

By | October 21, 2026
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Bail order granted through forum shopping, suppression of material facts, and listing during vacation set aside. Issue Whether bail granted by a High Court during winter vacation can be sustained when obtained through suppression of material facts, non-disclosure of parallel remedies, and improper urgency listing. How the period prescribed in procedural orders (e.g., “two weeks… Read More »

Departmental appeal before GSTAT below twenty lakh monetary threshold is non-maintainable and dismissed

By | October 21, 2026
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Departmental appeal before GSTAT below twenty lakh monetary threshold is non-maintainable and dismissed Issue Whether a departmental appeal filed before the Goods and Services Tax Appellate Tribunal (GSTAT) under Section 112(3) challenging the setting aside of a penalty and fine totaling Rs. 2,54,730 is maintainable under Section 120 when it falls below the prescribed monetary… Read More »

Departmental appeal below twenty lakh monetary threshold before GST Appellate Tribunal is non-maintainable and dismissed.

By | October 21, 2026
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Departmental appeal below twenty lakh monetary threshold before GST Appellate Tribunal is non-maintainable and dismissed. Issue Whether a departmental appeal before the Goods and Services Tax Appellate Tribunal (GSTAT) challenging a penalty reduction below the prescribed monetary limit of Rs. 20 lakhs is maintainable under Section 120. Whether the Revenue can pursue an appeal below… Read More »

Merely uploading an order on the GST portal does not constitute valid communication for limitation under Section 107.

By | October 21, 2026
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Merely uploading an order on the GST portal does not constitute valid communication for limitation under Section 107. Issue Whether mere electronic uploading of an order on the GST portal constitutes valid communication/service under Section 169 to trigger the commencement of the limitation period for filing an appeal under Section 107(1). Whether an appeal dismissed… Read More »