Category Archives: GST

Extended Period Invocation Is Valid for Missing Job Work Records but Revenue Neutrality Requires Adjudication Verification

By | June 27, 2026
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Extended Period Invocation Is Valid for Missing Job Work Records but Revenue Neutrality Requires Adjudication Verification Issue Whether the tax department was legally justified in invoking the extended period of limitation under Section 74 to treat unrecorded job work transfers as deemed supplies, and whether the matter should be remanded to verify the taxpayer’s defense… Read More »

GST Registration Cancelled For Non-Filing Must Be Restored Upon Payment Of All Outstanding Tax Dues

By | June 27, 2026
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GST Registration Cancelled For Non-Filing Must Be Restored Upon Payment Of All Outstanding Tax Dues Issue Whether the cancellation of a taxpayer’s GST registration for failing to file returns for more than six months can be set aside and restored if the default arose from financial constraints without any intent to defraud, and the taxpayer… Read More »

Reassessment Proceedings Initiated Beyond the Five Year Statutory Limitation Period Are Wholly Void and Untenable

By | June 27, 2026
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Reassessment Proceedings Initiated Beyond the Five Year Statutory Limitation Period Are Wholly Void and Untenable Reassessment Proceedings Initiated Beyond the Five Year Statutory Limitation Period Are Wholly Void and Untenable Issue Whether a reassessment notice issued under Section 25A read with Section 25(1) of the Kerala Value Added Tax Act, 2003, for the period 2009-10… Read More »

Appellate Authority For Advance Ruling Refrains From Deciding Merits Once Section 73 Demand Order Is Issued

By | June 27, 2026
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Appellate Authority For Advance Ruling Refrains From Deciding Merits Once Section 73 Demand Order Is Issued Appellate Authority For Advance Ruling Refrains From Deciding Merits Once Section 73 Demand Order Is Issued Issue Whether the Appellate Authority for Advance Ruling (AAAR) should decide on the merits of a tax exemption under Notification No. 12/2017-CT (Rate)… Read More »

Used Car Sales Are Eligible For Margin Scheme Valuation With Tax Levied On Positive Margin

By | June 27, 2026
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Used Car Sales Are Eligible For Margin Scheme Valuation With Tax Levied On Positive Margin Issue Whether the “Margin Scheme” is applicable for determining the taxable value of second-hand cars purchased from unregistered dealers and sold to unregistered customers after minor repairs. What is the correct HSN classification, assessable value, and applicable GST rate for… Read More »

Assistant Commissioner Lacks Legal Jurisdiction to Adjudicate Show Cause Notices Issued by the DGGI

By | June 27, 2026
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Assistant Commissioner Lacks Legal Jurisdiction to Adjudicate Show Cause Notices Issued by the DGGI Issue Whether an Assistant Commissioner has the legal competence and jurisdiction to adjudicate a Show Cause Notice (SCN) issued by the Directorate General of GST Intelligence (DGGI) under the CGST/IGST framework, or if such powers are exclusively vested in higher-ranking officers.… Read More »

Paddle Wheel Aerators Used in Aquaculture Fall Under Residual HSN 8479 Taxable at Eighteen Percent

By | June 27, 2026
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Paddle Wheel Aerators Used in Aquaculture Fall Under Residual HSN 8479 Taxable at Eighteen Percent Issue Whether Paddle Wheel Aerators used exclusively for oxygenation in aquaculture ponds are classifiable as agricultural machinery under HSN 8436 or under the residual category of machines with individual functions under HSN 8479 of the GST Tariff. Facts The applicant… Read More »

GST CASE LAWS 24.06.2026

By | June 27, 2026
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GST CASE LAWS 24.06.2-26 Relevant Act Section Case Law Title Citation Brief Summary Rajasthan GST Act, 2017 / CGST Act, 2017 Tariff Classification SGS Packaging (P.) Ltd., In re 2026 Click Here Non-biodegradable paper bags do not qualify for concessional 5% GST under Entry 319 or 322. They fall under Heading 4819 and attract 18%… Read More »

Supreme Court Allows Filing GSTAT Appeal Without Pre-Deposit Subject to Pending SLP Outcome

By | June 27, 2026
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Supreme Court Allows Filing GSTAT Appeal Without Pre-Deposit Subject to Pending SLP Outcome Supreme Court Allows Filing GSTAT Appeal Without Pre-Deposit Subject to Pending SLP Outcome Issue Whether the High Court was right to relegate the assessee to the newly operational GST Appellate Tribunal, and whether the statutory pre-deposit requirement applies to appeals arising from… Read More »

Writ Petitions Are Not Maintainable When Statutory Appeal Remedy Under Section 107 Is Available

By | June 27, 2026
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Writ Petitions Are Not Maintainable When Statutory Appeal Remedy Under Section 107 Is Available Writ Petitions Are Not Maintainable When Statutory Appeal Remedy Under Section 107 Is Available Issue Whether a writ petition under Article 226 of the Constitution of India can be maintained when an alternative, efficacious statutory remedy of appeal is available under… Read More »