ITC is valid via self-invoice under RCM and pre-amendment cross-charge without ISD registration is legal. ITC is valid via self-invoice under RCM and pre-amendment cross-charge without ISD registration is legal. Issue Whether Input Tax Credit (ITC) can be denied to a distinct state unit that discharged tax under Reverse Charge Mechanism (RCM) and issued a… Read More »
Sage Organics’ non-alcoholic beverages fall under HSN 2202, while iced tea and syrups fall under Chapter 21. Issue Whether the low-calorie, sugar-free non-alcoholic beverages, iced tea preparations, and flavoured syrups manufactured by the applicant classify under Chapter 21 or Chapter 22 of the HSN, which Schedule of the GST rate notifications they qualify for, and… Read More »
GST CASE LAW 03.07.2026 Relevant Act Section Case Law Title / Update Source Brief Summary Citation CGST Act, 2017 N/A (Advisory) GSTN Advisory on AATO Timeline Revised timeline for amending Aggregate Annual Turnover (AATO) for FY 2025-26 due to automatic system updates. Taxpayers can amend AATO from 01-07-2026 to 31-07-2026; tax officers will verify from… Read More »
Uploading a GST notice or order on the common portal constitutes valid service under law. Issue Whether making a Show Cause Notice (SCN) and subsequent order available on the common GST portal constitutes valid legal service under Section 169 of the CGST/OGST Act, or if the tax authority is additionally required to serve physical or… Read More »
GSTR-1 and GSTR-3B mismatch due to delayed customer payments must be adjudicated under Section 73. Issue Whether the tax authority was justified in invoking the extended period of limitation and imposing a 100% penalty under Section 74 for an outward supply mismatch between GSTR-1 and GSTR-3B, or if the matter should be examined under Section… Read More »
Waiver of interest and penalty cannot be denied solely for depositing tax under the wrong head if the full liability was discharged within the statutory timeframe. Issue Whether the tax authority was justified in rejecting the petitioner’s application for waiver of interest and penalty under Section 128A of the CGST/TNGST Act solely because a portion… Read More »
Composite GST demand notices clubbing multiple financial years are illegal as they violate limitation periods. Issue Whether the tax authority can legally issue a composite Show Cause Notice (SCN) and a single Order-in-Original (OIO) by clubbing multiple distinct financial years (2018-19 to 2023-24) under Section 74, or if each financial year must be treated as… Read More »
Composite GST demand notices clubbing multiple financial years are illegal as they violate limitation periods. Issue Whether the tax authority can legally issue a composite Show Cause Notice (SCN) and a single Order-in-Original (OIO) by clubbing multiple distinct financial years (2018-19 to 2023-24) under Section 74, or if each financial year must be treated as… Read More »
Clubbing multiple financial years into a single GST demand notice and order is legally valid. Issue Whether the tax authority can legally issue a single/composite Show Cause Notice (SCN) and a single Order-in-Original covering multiple financial years (from 2017-18 to 2022-23) under Section 74 of the CGST/TNGST Act, or if bunching multiple tax periods in… Read More »
Delayed GST appeal allowed on merits by condoning delay following precedent established in identical case. Issue Whether the Appellate Authority was justified in rejecting the petitioner’s statutory appeal under Section 107 of the CGST/KGST Act solely on the ground of limitation (delay), or if the delay should be condoned to allow a decision on merits… Read More »