GST assessment order passed against a deceased person’s legal heir is remanded for a fresh hearing. Issue Whether a GST recovery order and Show Cause Notice (SCN) issued to a legal heir for the alleged illegal availment of Input Tax Credit (ITC) by their deceased father can be sustained if the proceedings were initiated after… Read More »
Delayed GST refunds on seized goods attract statutory interest after sixty days of application. Issue Whether an exporter is legally entitled to receive interest under Section 56 of the CGST/MGST Act, 2017 for delayed IGST refunds when the refund application was effectively made via shipping bills, but the underlying goods were temporarily seized and the… Read More »
GST refund rejection cannot bypass GSTAT via writ when natural justice is fully complied with. Issue Issue I (Natural Justice Compliance): Whether the rejection of an exporter’s GST refund applications can be set aside for a breach of natural justice principles when the record demonstrates that multiple notices, written replies, and personal hearings were granted… Read More »
Assessment order is remanded for fresh adjudication subject to pre-depositing 25% tax and entire late fee. Issue Whether an ex-parte assessment order confirming tax demands and late fees can be set aside and remanded for a fresh adjudication on merits when the petitioner agrees to pre-deposit 25% of the disputed tax and the entire late… Read More »
An unreasoned GST registration cancellation order passed without a personal hearing cannot be legally sustained. Issue Whether the cancellation of an assessee’s GST registration via an unreasoned, non-speaking order passed without granting a personal hearing is legally valid under Section 29 of the CGST/MGST Act, 2017. Facts The assessee is a registered taxpayer under the… Read More »
GST registration cancellation is justified if the taxpayer fails to prove actual movement of goods. Issue Whether the Revenue is justified in cancelling a taxpayer’s GST registration under Section 29 of the CGST/TNGST Act, 2017 when the taxpayer produces e-way bills but fails to provide concrete documentary proof showing the actual movement of goods to… Read More »
Pure labour services supplied for constructing stand-alone single residential units are exempt from GST. Issue Whether pure labour services supplied for the construction, erection, commissioning, or installation of original works pertaining to a stand-alone single residential dwelling unit (and not as part of a residential complex) are exempt from GST under Entry 11 of Notification… Read More »
Affiliation fees collected by a statutory university are not a taxable supply under GST. Issue Issue I (Scope of Supply & Business): Whether affiliation fees collected by a statutory university for verification, infrastructure assessment, and expert consultation under a legislative mandate constitute a “supply of service in the course or furtherance of business” under Section… Read More »
Writ remedy is denied for alleged parallel GST assessments when statutory rectification remains available. Issue Whether a second order-in-original issued on identical allegations for the same tax period is barred as a parallel proceeding under Section 6 of the CGST/TGST Act, 2017, when the petitioner failed to participate in the proceedings and a statutory rectification… Read More »
Advisory to Taxpayers and Stakeholders – Enhancements in the e-Way Bill (EWB) Portal E-WayBill Closure and Enhancements in the e-Way Bill (EWB) Portal May 21st, 2026 As part of the ongoing efforts towards strengthening data quality, traceability, and operational efficiency in the E-Way Bill (EWB) system, certain functional enhancements are proposed to be introduced in… Read More »