Double Jeopardy Avoided: Impugned Order Set Aside Where Demand for Excess ITC Overlapped with a Prior Order Dropping the Same Liability ISSUE Whether an assessing authority can confirm a demand for excess Input Tax Credit (ITC) for a specific tax period (2019-20) when the State Tax Officer has already passed an assessment order for… Read More »
Uncorroborated Third-Party Statement and “Dumb” Excel Sheet Cannot Override Assessee’s Denial and Purchase Bills ISSUE Whether an addition under Section 69A (Unexplained Money) for alleged cash paid over and above the invoice value of jewellery can be sustained solely on the basis of a statement and an Excel sheet recovered from a third-party seller (Jeweller),… Read More »
No GST Exemption for Supply of Machinery to Municipality; Exemptions Restricted to ‘Pure Services’ or ‘Low-Goods’ Composite Supplies ISSUE Whether the supply of fresh waste processing machinery to a Local Authority (Anand Nagarpalika Corporation) is exempt from GST under Notification No. 12/2017-Central Tax (Rate), or if it constitutes a taxable supply. FACTS The Transaction:… Read More »
DELHI HC DIRECTS URGENT GST COUNCIL MEETING TO CONSIDER REDUCING TAX ON AIR PURIFIERS TO 5% ISSUE Whether the GST Council is obligated to urgently consider reducing the GST rate on Air Purifiers and HEPA Filters from 18% to 5% (treating them as ‘Medical Devices’), considering the “health emergency” caused by severe pollution in Delhi… Read More »
CBIC Notification G.S.R. 918(E) NOTIFICATION New Delhi, the 24th December, 2025 MINISTRY OF FINANCE (Department of Revenue) G.S.R. 918(E) .- In exercise of the powers conferred by the proviso to article 390 of the Constitution, the President hereby makes the following rules to amend the Goods and Services Tax Appellate Tribunal (Recruitment, Salary and other… Read More »
IMPORTANT GST CASE LAWS 27.12.2025 Relevant Act Section / Rule Case Law Title / Notification Brief Summary Citation / Source CGST Act, 2017 GSTAT Rules Amendment CBIC Notification G.S.R. 918(E) The Government amended GSTAT recruitment rules for Group ‘C’ employees. Key changes: Educational qualification for Stenographer Grade II lowered from a Degree to 12th Pass,… Read More »
MERE UPLOADING OF ORDER ON GST PORTAL IS NOT VALID SERVICE; LIMITATION STARTS FROM DATE OF ACTUAL KNOWLEDGE (RTI) ISSUE Whether the mere uploading of an adjudication order on the GST Common Portal constitutes valid “service of order” under Section 169 of the GST Act, sufficient to trigger the limitation period for filing an appeal,… Read More »
ADVANCE RULING CANNOT BE SOUGHT ON BEHALF OF CLIENTS’ GST REGISTRATION ELIGIBILITY ISSUE Whether a Co-working/Virtual Office service provider can seek an Advance Ruling on whether their clients (unrelated businesses) are eligible to obtain GST registration at the same shared address, or if such a question falls outside the scope of Section 97 of the… Read More »
ANTICIPATORY BAIL GRANTED TO FREELANCE ACCOUNTANT IN FAKE E-WAY BILL CASE ISSUE Whether a freelance accountant apprehending arrest for alleged involvement in creating bogus firms and facilitating fake e-way bills is entitled to Anticipatory Bail, considering that the evidence is documentary and the maximum punishment is 5 years. FACTS The Action: A search was conducted… Read More »
REFUND CANNOT BE WITHHELD MERELY BECAUSE DEPARTMENT IS “CONTEMPLATING” AN APPEAL ISSUE Whether the Adjudicating/Competent Authority can refuse to grant a refund ordered by the Appellate Authority solely on the ground that the Department intends or contemplates filing an appeal against that favorable order. FACTS The Order: The Appellate Authority passed an order directing the… Read More »