Category Archives: GST

Denial Of Input Tax Credit Recovery Based On An Inadvertent Cross-Utilisation Mistake Is Legally Unsustainable Because Intradepartmental Balances Do Not Constitute Tax Evasion

By | June 13, 2026
0 Comment

Denial Of Input Tax Credit Recovery Based On An Inadvertent Cross-Utilisation Mistake Is Legally Unsustainable Because Intradepartmental Balances Do Not Constitute Tax Evasion Issue Whether the tax authorities are justified in passing a recovery order under Section 73 of the Kerala GST Act for the period April 2018 to March 2019, on the ground that… Read More »

Input Tax Credit Cannot Be Denied To A Bona Fide Purchaser Solely Due To A Supplier’s Default In Depositing Tax Absent Any Evidence Of Collusion

By | June 13, 2026
0 Comment

Input Tax Credit Cannot Be Denied To A Bona Fide Purchaser Solely Due To A Supplier’s Default In Depositing Tax Absent Any Evidence Of Collusion Input Tax Credit Cannot Be Denied To A Bona Fide Purchaser Solely Due To A Supplier’s Default In Depositing Tax Absent Any Evidence Of Collusion Issue Whether the tax authorities… Read More »

GST CASE LAW DIGEST 12.6.2026

By | June 12, 2026
0 Comment

GST CASE LAW DIGEST 12.6.2026 GST CASE LAW DIGEST 12.6.2026 GST Case Law Analysis Summary Relevant Act Section(s) Case Law Title Brief Summary Citation CGST Act, 2017 Sec. 122(1A) Mayank Bansal vs. Union of India Penalty on partners as natural persons was upheld. The provision targets the actual individuals benefiting from tax evasion (undisclosed cash… Read More »

Bona Fide Purchaser Cannot Be Denied Input Tax Credit Solely for Supplier’s Failure to Remit Tax

By | June 12, 2026
0 Comment

Bona Fide Purchaser Cannot Be Denied Input Tax Credit Solely for Supplier’s Failure to Remit Tax Issue Whether a registered purchasing dealer who acts in good faith, possesses valid tax invoices, and pays the full tax amount to a supplier via banking channels can be denied Input Tax Credit (ITC) under Section 16 because the… Read More »

No Statutory Bar on Central GST Action Exists in the Absence of Prior State Proceedings

By | June 12, 2026
0 Comment

No Statutory Bar on Central GST Action Exists in the Absence of Prior State Proceedings Issue Issue 1 (Parallel Proceedings Bar): Whether Central GST (CGST) search, seizure, and summons actions are barred under Section 6(2)(b) if the taxpayer is a registered dealer under the State GST (RGST) regime, in the absence of any prior initiated… Read More »

TCS Paid Under Protest Before Assessment Counts Toward Mandatory Pre-Deposit for Filing Appeal

By | June 12, 2026
0 Comment

TCS Paid Under Protest Before Assessment Counts Toward Mandatory Pre-Deposit for Filing Appeal Issue Whether Tax Collected at Source (TCS) self-assessed, collected, and deposited under protest during the disputed period can be adjusted and reckoned toward the mandatory 10% pre-deposit required for filing a statutory appeal under Section 107. Facts The Demand: For the tax… Read More »

Purchasing Dealer Cannot Be Punished with Input Tax Credit Denial Solely for Supplier Tax Deposit Default

By | June 12, 2026
0 Comment

Purchasing Dealer Cannot Be Punished with Input Tax Credit Denial Solely for Supplier Tax Deposit Default Issue Whether a purchasing dealer who has entered into a bona fide transaction, paid the tax component to the supplier, and received the goods can be legally denied Input Tax Credit (ITC) under Section 16 solely because the supplier… Read More »

Composite Show Cause Notice and Adjudication Order Covering Multiple Assessment Years Is Legally Impermissible

By | June 12, 2026
0 Comment

Composite Show Cause Notice and Adjudication Order Covering Multiple Assessment Years Is Legally Impermissible Issue Whether the Revenue can issue a single, composite Show Cause Notice (SCN) and subsequent adjudication order under Section 73 spanning multiple financial years, or if tax periods must be initiated and adjudicated separately for each individual assessment year. Facts The… Read More »

Supplier Bears Burden to Prove Water Was Supplied via Tankers and Not as Taxable Packaged Goods

By | June 12, 2026
0 Comment

Supplier Bears Burden to Prove Water Was Supplied via Tankers and Not as Taxable Packaged Goods Issue Whether the supply of water through tankers or lorries qualifies for a complete GST exemption under Section 11, and whether the burden of proof rests on the assessee to establish that the water was delivered via bulk tankers… Read More »

Ex-Parte Assessment Order Passed After Extended Statutory Deadline Is Legally Invalid for Want of Jurisdiction

By | June 12, 2026
0 Comment

Ex-Parte Assessment Order Passed After Extended Statutory Deadline Is Legally Invalid for Want of Jurisdiction Ex-Parte Assessment Order Passed After Extended Statutory Deadline Is Legally Invalid for Want of Jurisdiction Issue Whether a non-fraud tax demand order under Section 73 passed and uploaded on the GST portal after the expiration of the extended statutory limitation… Read More »