Category Archives: GST

Authority For Advance Ruling Rejects Maintainability Of Academic Application Based On Hypothetical Scenarios

By | June 16, 2026
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Authority For Advance Ruling Rejects Maintainability Of Academic Application Based On Hypothetical Scenarios Issue Whether an application filed before the Authority for Advance Ruling (AAR) is legally maintainable when the queries are based on hypothetical, academic scenarios intended for future client advisory rather than an actual or proposed supply undertaken by the applicant themselves. Facts… Read More »

Relevant Date For Refunding Unutilised ITC On Exports Governed By Return Due Dates Not Original Export Timelines

By | June 16, 2026
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Relevant Date For Refunding Unutilised ITC On Exports Governed By Return Due Dates Not Original Export Timelines Issue Whether the “relevant date” for calculating the two-year limitation period for a refund of unutilized Input Tax Credit (ITC) accumulated from zero-rated exports should be determined by the date of actual export under Explanation 2(a) to Section… Read More »

Bakery Items Sold Without Preparation Constitute Supply Of Goods Whereas On Site Assembled Food Counts As Restaurant Service

By | June 16, 2026
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Bakery Items Sold Without Preparation Constitute Supply Of Goods Whereas On Site Assembled Food Counts As Restaurant Service Issue Whether the sale of pre-manufactured bakery products through retail outlets without any further cooking or preparation constitutes a “supply of goods” or a “restaurant service” under GST. Whether the on-site blending and baking of semi-finished items… Read More »

Digital Portal Connecting Transporters And Customers Qualifies As ECommerce Operator Liable For TCS Under GST

By | June 16, 2026
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Digital Portal Connecting Transporters And Customers Qualifies As ECommerce Operator Liable For TCS Under GST Digital Portal Connecting Transporters And Customers Qualifies As ECommerce Operator Liable For TCS Under GST Issue Whether an online platform connecting vehicle owners/transporters with customers for goods transportation qualifies as an “Electronic Commerce Operator” (ECO) under Section 2(45) or a… Read More »

GST CASE LAWS 15.06.2026

By | June 15, 2026
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GST CASE LAWS 15.06.2026 Relevant Act Section Case Law Title Brief Summary Citation Integrated Goods and Services Tax Act, 2017 Section 12 Maithani Enterprises, In re Sales and marketing consulting delivered to a foreign client but performed/utilized in India under a three-party setup acts as an intermediary service. The place of supply is India, meaning… Read More »

Brake Hoses for Two and Four-Wheelers are Classifiable Under Heading 4009 as Vulcanized Rubber Hoses at 18% GST, Not as Automotive Parts

By | June 15, 2026
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Brake Hoses for Two and Four-Wheelers are Classifiable Under Heading 4009 as Vulcanized Rubber Hoses at 18% GST, Not as Automotive Parts Issue Whether brake hoses (composed of 70–75% vulcanized rubber with minor steel reinforcement) equipped with fittings for use in two-wheelers and four-wheelers are classifiable as general articles of vulcanized rubber under HSN Heading… Read More »

A Single Consolidated Show Cause Notice or Composite Order Covering Multiple Financial Years is Void Ab Initio for Lack of Jurisdiction

By | June 15, 2026
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A Single Consolidated Show Cause Notice or Composite Order Covering Multiple Financial Years is Void Ab Initio for Lack of Jurisdiction Issue Whether the tax authorities have the legal jurisdiction under Section 74 of the GST Act to issue a single, consolidated Show Cause Notice (SCN) and pass a composite assessment order covering multiple financial… Read More »

Writ Petitions Cannot Bypass Statutory Appeals for Mixed Fact-Law Tax Disputes, and DGGI Officers Have Full Jurisdiction to Issue and Adjudicate Notices

By | June 15, 2026
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Writ Petitions Cannot Bypass Statutory Appeals for Mixed Fact-Law Tax Disputes, and DGGI Officers Have Full Jurisdiction to Issue and Adjudicate Notices Issue Whether an assessee can bypass the statutory appellate remedy under Section 107 of the GST Act and file a writ petition under Article 226 of the Constitution to challenge an Order-in-Original involving… Read More »

Inadvertent Cross-Utilization of Legitimate IGST Credit Under CGST and SGST Heads is a Technical Error That Cannot Be Penalized Under Section 73

By | June 15, 2026
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Inadvertent Cross-Utilization of Legitimate IGST Credit Under CGST and SGST Heads is a Technical Error That Cannot Be Penalized Under Section 73 Issue Whether the tax authorities are legally justified in treating the inadvertent cross-utilization or misreporting of eligible Integrated Goods and Services Tax (IGST) input tax credit under Central GST (CGST) and State GST… Read More »

Statutory Late Fees Apply to Complete Non-Filing of GSTR-9, and General Penalty Can Be Levied Jointly for the Same Default

By | June 15, 2026
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Statutory Late Fees Apply to Complete Non-Filing of GSTR-9, and General Penalty Can Be Levied Jointly for the Same Default Issue Whether the statutory late fee under Section 47 is leviable only in cases of delayed/belated filing of the GSTR-9 annual return, or if it applies equally to cases of absolute non-filing. Whether the tax… Read More »