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 »
Uploading a show cause notice solely on the GST portal after registration cancellation is invalid. Issue Whether uploading a Show Cause Notice (SCN) for tax determination exclusively on the GST portal constitutes valid legal service under Section 169 of the CGST Act once a taxpayer’s registration has already been cancelled, and whether an order passed… Read More »
Writ petition is dismissed as newly functional GSTAT portal provides alternative statutory appeal remedy. Issue Whether a writ petition challenging a first appellate tax order can be entertained by the High Court when the Goods and Services Tax Appellate Tribunal (GSTAT) has been made functional during the pendency of the petition, and what conditions apply… Read More »
The Outer Sixty-Day Limitation for Filing a GST Advance Ruling Appeal Is Strictly Enforceable but Fully Condonable Within the Extended Statutory Window Issue Whether an appeal filed by the Revenue before the Appellate Authority for Advance Ruling (AAAR) within 56 days of the initial order is maintainable, and whether the appellate authority can validly condone… Read More »
Writ Court Restores Statutory Appeal Remedy on Merits Conditional Upon Additional Pre-Deposit Execution Issue Whether a taxpayer who failed to reply to a Show Cause Notice and suffered a rejection of their rectification application can be permitted to pursue a statutory appeal under Section 107 of the CGST Act beyond the limitation period, and how… Read More »