Category Archives: GST

Input Tax Credit Cannot Be Denied Automatically Solely Due to Retrospective Cancellation of a Supplier’s GST Registration

By | June 15, 2026
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Input Tax Credit Cannot Be Denied Automatically Solely Due to Retrospective Cancellation of a Supplier’s GST Registration Issue Whether the tax authorities are justified in denying Input Tax Credit (ITC) and demanding a tax reversal from a registered buyer on the sole ground that the supplier’s GST registration was subsequently cancelled with retrospective effect covering… Read More »

Category: GST

Bona Fide Purchasers Cannot Be Punished or Denied Input Tax Credit Solely Due to a Supplier’s Tax Deposit Default

By | June 15, 2026
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Bona Fide Purchasers Cannot Be Punished or Denied Input Tax Credit Solely Due to a Supplier’s Tax Deposit Default Issue Whether a bona fide purchasing dealer, who has complied with all statutory conditions and paid the tax amount to registered suppliers through legitimate banking channels, can be denied Input Tax Credit (ITC) and subjected to… Read More »

On-Ground Sales and Marketing Support Rendered to Foreign Clients Qualifies as Taxable Intermediary Services in India

By | June 15, 2026
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On-Ground Sales and Marketing Support Rendered to Foreign Clients Qualifies as Taxable Intermediary Services in India Issue Whether sales, marketing consulting, and HR advisory services provided on-ground in India by a domestic supplier to a Malaysian client for its Indian engagement constitute “intermediary services” under Section 2(13) of the IGST Act, 2017, thereby shifting the… Read More »

GST TAX CASE LAW DIGEST 12.6.2026

By | June 13, 2026
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GST TAX CASE LAW DIGEST 12.6.2026 GST Case Law Summary Table Relevant Act Section(s) / HSN Code Case Law Title Citation Brief Summary CGST / SGST Act, 2017 Section 16 Narayan Enterprise vs. Union of India Click Here Denial of Input Tax Credit (ITC) solely due to a supplier’s tax deposit default is unjustified if… Read More »

On Ground Support For A Foreign Client Involving Main Service Facilitation Constitutes An Intermediary Service Taxable In India Rather Than A Zero Rated Export

By | June 13, 2026
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On Ground Support For A Foreign Client Involving Main Service Facilitation Constitutes An Intermediary Service Taxable In India Rather Than A Zero Rated Export Issue Whether sales, marketing consulting, and HR advisory services provided by an Indian proprietorship to a Malaysian entity for the latter’s project in India qualify as a zero-rated “export of services,”… Read More »

Late Fees Apply Equally To Non-Filing Of GST Annual Returns And General Penalty Can Be Levied In Addition To Late Fees As No Separate Penalty Exists

By | June 13, 2026
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Late Fees Apply Equally To Non-Filing Of GST Annual Returns And General Penalty Can Be Levied In Addition To Late Fees As No Separate Penalty Exists Issue Whether a statutory late fee under Section 47 of the CGST/TNGST Act, 2017 can be levied for the absolute non-filing of an annual return (Form GSTR-9), or if… Read More »

Brake Hoses Formed Predominantly Of Vulcanized Rubber Are Classifiable Under Heading 4009 At Eighteen Percent GST Irrespective Of Their Ultimate End Use In Motor Vehicles

By | June 13, 2026
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Brake Hoses Formed Predominantly Of Vulcanized Rubber Are Classifiable Under Heading 4009 At Eighteen Percent GST Irrespective Of Their Ultimate End Use In Motor Vehicles Issue Whether brake hoses used in two-wheelers and four-wheelers, comprised predominantly of vulcanized rubber with minor steel reinforcement and end fittings, are classifiable as rubber products under HSN Heading 4009… Read More »

Input Tax Credit Cannot Be Summarily Denied To A Purchaser Solely Because The Supplier’s Registration Was Cancelled Retrospectively Post the Transaction Period

By | June 13, 2026
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Input Tax Credit Cannot Be Summarily Denied To A Purchaser Solely Because The Supplier’s Registration Was Cancelled Retrospectively Post the Transaction Period Issue Whether the tax authorities are justified under Section 16 and Section 73 of the CGST/WBGST Act, 2017, in denying Input Tax Credit (ITC) and creating a tax demand against a registered purchaser… Read More »

A Writ Petition Cannot Bypass The Statutory Appellate Route Over Complex Mixed Fact-Law Tax Classification Disputes As Board Circulars Do Not Bind The Appellate Authority

By | June 13, 2026
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A Writ Petition Cannot Bypass The Statutory Appellate Route Over Complex Mixed Fact-Law Tax Classification Disputes As Board Circulars Do Not Bind The Appellate Authority Issue Whether an assessee can bypass the statutory appellate remedy under Section 107 of the CGST Act and invoke the writ jurisdiction of the High Court under Article 226 of… Read More »

A Writ Petition Cannot Bypass The Statutory Appellate Route Over Complex Mixed Fact-Law Tax Classification Disputes As Board Circulars Do Not Bind The Appellate Authority

By | June 13, 2026
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A Writ Petition Cannot Bypass The Statutory Appellate Route Over Complex Mixed Fact-Law Tax Classification Disputes As Board Circulars Do Not Bind The Appellate Authority Issue Whether an assessee can bypass the statutory appellate remedy under Section 107 of the CGST Act and invoke the writ jurisdiction of the High Court under Article 226 of… Read More »