Composite GST Order Must Be Split to Allow Distinct Appeals for Company and Managing Director Issue Whether a single, composite adjudication order and demand notice (Form GST DRC-07) issued jointly against a company and its unregistered Managing Director is legally sustainable, and whether the department must issue separate demand notices to facilitate their independent statutory… Read More »
Ex Parte GST Demand Quashed as Failure to Provide Personal Hearing Violates Natural Justice Issue Whether a Goods and Services Tax (GST) demand order and its subsequent rectification can be legally sustained when the Assessing Officer fails to provide the taxpayer with a mandatory personal hearing despite an explicit statutory request made in the written… Read More »
Proper Officer Holds Valid Jurisdiction to Initiate Post-Audit Adjudication and Demand Tax Arrears Issue Whether the State Taxes Officer (STO) possesses valid statutory jurisdiction to initiate recovery adjudication under Section 73 following the conclusion of an audit under Section 65, and whether an ex parte demand order violates the principles of natural justice when the… Read More »
Cryptic ITC Refund Rejections and Premature Recovery Notices Quashed and Remanded for Fresh Adjudication Issue Whether the tax department can legally reject an Input Tax Credit (ITC) refund claim for zero-rated research and development services, or issue recovery notices for past refunds under Section 73, without passing a reasoned speaking order or considering the taxpayer’s… Read More »
GST Registration Cancelled for Non-Filing Shall Be Restored Upon Complete Payment of Outstanding Dues Issue Whether a GST registration cancelled under Section 29(2)(c) for a continuous six-month failure to file returns can be legally restored by the Proper Officer under the proviso to Rule 22(4) if the taxpayer is ready to file all pending returns… Read More »
Cryptic GST Cancellation Order Set Aside Due to Vague Show Cause Notice and Lack of Specific Reasons Issue Whether a GST registration cancellation order is legally sustainable when it is passed through a non-speaking, cryptic order following a vague Show Cause Notice (SCN) that fails to specify the exact continuous six-month period of tax return… Read More »
Retrospective Legal Amendment Nullifies Time-Barred GST Input Tax Credit Demands and Restores Original Claim Eligibility Issue Whether a tax demand confirming the disallowance of Input Tax Credit (ITC) for the financial year 2018-2019 solely on the grounds of belated availment remains legally sustainable following the retrospective amendment made by the Finance (No. 2) Act, 2024,… Read More »
Writ Admits Challenge Over Delhi Jal Board Local Authority Status and Stays Tax Demand Issue Whether the Delhi Jal Board qualifies as a ‘local authority’ under Section 2(69) of the Central Goods and Services Tax Act, 2017, thereby making works contract services executed for it eligible for a lower tax rate of 12% instead of… Read More »
Marketing and Recruitment Services for Foreign Universities Qualify as Tax-Refundable Export of Services Issue Whether education consultancy, marketing, and recruitment support services provided by a domestic company to foreign universities constitute an “intermediary service” under Section 2(13) of the IGST Act, 2017, thereby disqualifying the exporter from claiming an IGST refund. Facts The petitioner is… Read More »
GST CASE LAWS 28.05.2025 Relevant Act Section Case Law Title Brief Summary Citation Central Goods and Services Tax Act, 2017 Sec. 9 Luna Chemical Industries (P.) Ltd. v. Union of India Leasehold Rights Transfer: Assignment or transfer of leasehold rights in a GIDC plot to a third-party assignee constitutes a transfer of benefits arising out… Read More »