Parallel scrutiny and audit proceedings are valid separate actions under GST despite structural corporate changes. Issue Whether the revenue department can legally run separate, parallel audit-based and scrutiny-based proceedings for the same period under Sections 65 and 61 of the CGST/TNGST Act, and whether a Show Cause Notice under Section 74 is valid if it… Read More »
Composite GST Show Cause Notices Covering Multiple Financial Years Are Legally Unsustainable And Must Be Quashed Issue Whether a consolidated or composite Show Cause Notice (SCN) issued under Section 73 of the CGST/SGST Act covering multiple financial years (2019-2020 to 2023-2024) is legally sustainable, or if the tax authorities are mandated to issue separate, year-wise… Read More »
GST CASE LAW 04.07.2026 Relevant Act Section Case Law Title Citation Brief Summary West Bengal GST Act, 2017 Classification / Rate Notification Sage Organics (P.) Ltd., In re Click Here 1. Non-alcoholic beverage preps without fruit pulp/juice used as bases for dilution fall under HSN 2202 99 90 (Taxable @ 20% CGST + 20% SGST).… Read More »
Supreme Court stays order holding physical service dates override electronic portal service dates for GST appeal limitations. Supreme Court stays order holding physical service dates override electronic portal service dates for GST appeal limitations. Issue Whether the date of physical/offline communication of a GST notice or order prevails over the date of electronic service on… Read More »
Composite GST Show Cause Notices Covering Multiple Financial Years Are Legally Unsustainable And Must Be Quashed Issue Whether a consolidated Show Cause Notice (SCN) issued under Section 73 of the CGST/SGST Act covering multiple financial years (2019–20 to 2021–22) is legally sustainable, or if the tax authorities are mandated to issue separate notices for each… Read More »
Composite GST Show Cause Notices Covering Multiple Financial Years Are Legally Unsustainable And Must Be Quashed Issue Whether a consolidated or composite Show Cause Notice (SCN) issued under Section 73 of the CGST/SGST Act covering multiple financial years (2019-20 to 2021-22) is legally sustainable, or if the tax authorities are mandated to issue separate notices… Read More »
Department Must Release Deposited Refund to Taxpayer Absent an Explicit Interim Stay From the Tribunal Issue Whether the revenue department can withhold a sanctioned GST refund amount deposited with the Court’s Registrar General, when its appeal is pending before the Appellate Tribunal but no interim stay order has been granted against the release. Facts Initial… Read More »
Interest remains mandatory on belated tax payments even if discharged via DRC-03 before SCN. Issue Whether statutory interest under Section 50 is legally leviable on differential tax paid voluntarily via Form GST DRC-03 after being pointed out by the department but before the issuance of a formal Show Cause Notice. Whether the department can invoke… Read More »
Depreciation on lapsed 50% GST under Section 17(4) does not restrict the remaining 50% ITC. Issue Whether a banking company that opts to avail 50% Input Tax Credit (ITC) under Section 17(4)—allowing the remaining 50% to lapse and be capitalized for Income Tax depreciation—can be denied the availed 50% ITC under Section 16(3) on the… Read More »
ITC on fund-raising services is admissible for debt repayment but ineligible for subsidiary capital investment. ITC on fund-raising services is admissible for debt repayment but ineligible for subsidiary capital investment. Issue Whether Input Tax Credit (ITC) is admissible on merchant banking services engaged for a Qualified Institutional Placement (QIP) when the funds raised are utilized… Read More »