Manual consolidated refund application permitted for export ITC where online refiling facility was unavailable. Issue Whether an exporter who withdrew online refund applications for accumulated Input Tax Credit (ITC) and got the credit re-credited to the electronic credit ledger can be permitted to file a manual consolidated refund application under Rule 97A due to the… Read More »
Writ petition against fraud SCN is premature when statutory adjudication remedy is available. Issue Whether a writ petition under Article 226 of the Constitution of India is maintainable to quash Show Cause Notices (SCNs) issued under Section 74 in the absence of patent lack of jurisdiction or mala fides. Whether contested factual and legal pleas… Read More »
Show Cause Notice issued on 29-11-2024 for FY 2020-21 satisfies the three-month statutory window before order deadline. Issue Whether a Show Cause Notice (SCN) issued on 29-11-2024 under Section 73(2) for FY 2020-21 complies with the statutory requirement of being issued at least three months prior to the order limitation deadline of 28-02-2025. How the… Read More »
Input tax credit is inadmissible if supplier fails to remit tax and recipient fails to prove physical movement. Issue Whether an assessee is entitled to Input Tax Credit (ITC) under Section 16(2)(c) when the supplier fails to actually remit the tax to the Government, despite the recipient having paid the supplier. Whether the burden of… Read More »
ITC denial for GSTR-3B filed within extended time limit is unsustainable and quashed. Issue Whether Input Tax Credit (ITC) can be denied on the ground of belated filing of GSTR-3B returns when the returns were filed within the extended time limit prescribed for availing ITC. Facts Impugned Order & Defects: The petitioner assailed the order… Read More »
Supreme Court issues notice on SLP challenging GST levy on road construction HAM annuity payments. Issue Whether deferred annuity payments received by a concessionaire from NHAI for hybrid annuity model (HAM) road construction services under Heading 9954 are exempt from GST under Entry 23A of Notification No. 12/2017–Central Tax (Rate). Whether an advance ruling ruling… Read More »
Hotel facilitator not pure agent; total amount charged from end-customer, including room rent, taxable. Issue Whether a travel and accommodation booking facilitator qualifies as a “pure agent” under Rule 33 of the CGST/WBGST Rules, 2017 to exclude hotel room rent charges from its taxable value. What is the appropriate classification, applicable tax rate, and taxable… Read More »
GST CASE LAWS 17.10.2026 Here is the requested information formatted into a clear, easy-to-read table: Section Case Law Title Brief Summary Citation Relevant Act Section 9 Kor Chems Through Partner Sanjay Rameshchandra Soni v. Assistant Commissioner, Cgst and Central Excise Assignment of leasehold rights in an industrial plot amounts to assignment of benefits in… Read More »
Departmental Appeal Non-Maintainable Before GSTAT As Disputed Penalty Amount Fell Below Prescribed Monetary Threshold Issue Whether a departmental appeal filed by the Revenue before the Goods and Services Tax Appellate Tribunal (GSTAT) against an order deleting a penalty of ₹2.71 lakhs is maintainable in view of the monetary limits fixed under Section 120. Whether a… Read More »
Provisional Attachment and Extensions Issued Without Mandatory Prior Approval and Pre-Decisional Hearing Are Illegal Issue Prior Approval Requirement: Whether provisional attachment orders issued under Section 110(5) of the Customs Act, 1962 without prior approval from the Commissioner are legally valid. Validity of Debit Freezes: Whether informal bank debit freezes initiated without written, reasoned orders and… Read More »