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 »
RETROSPECTIVE CANCELLATION INVALID IF NOT PROPOSED IN SCN & REASONS NOT RECORDED ISSUE Whether an order cancelling GST registration with retrospective effect is sustainable in law when the Show Cause Notice (SCN) did not propose such retrospective action, and the final order failed to record any reasons for choosing a retrospective date or addressing the… Read More »
SEIZURE OF DISTILLATE OIL QUASHED: MINOR CLOUD POINT DEVIATION & VAGUE CRCL REPORT INSUFFICIENT FOR MISDECLARATION ISSUE Whether imported cargo declared as “Distillate Oil” can be seized as misdeclared (suspected to be Automotive Diesel) solely based on a test report showing a shortfall in Cloud Point and a vague observation that the sample has “characteristics… Read More »
NO GST LIABILITY ON ESCROW LEASE PROCEEDS FOR GOVERNMENT REDEVELOPMENT PROJECT ISSUE Whether a government enterprise (petitioner) acting as an executing agency for a government redevelopment project is liable to pay GST on lease proceeds collected in an Escrow Account, which are ultimately transferred to the Ministry or the Consolidated Fund of India. FACTS The… Read More »
ANTI-PROFITEERING INTEREST & PENALTY NOT APPLICABLE RETROSPECTIVELY ISSUE Whether the 18% Interest under Rule 133(3)(c) and Penalty provisions can be levied retrospectively for an investigation period (2017-2019) that ended before these specific penal provisions were introduced/amended in the CGST Rules on 01.04.2020. FACTS Period of Investigation: 15.11.2017 to 30.06.2019. The Findings: The DGAP (Director… Read More »
BAIL DENIED IN ₹8.59 CRORE FAKE ITC SCAM DUE TO ACTIVE INVESTIGATION ISSUE Whether a petitioner arrested under Section 69 of the CGST Act for allegedly creating fake firms and passing on fraudulent Input Tax Credit (ITC) of Rs. 8.59 Crores is entitled to bail under Section 483 of BNSS, considering the ongoing investigation and… Read More »
IMPORTANT GST CASE LAWS 20.12.2025 Relevant Act Section Case Law Title / Advisory Brief Summary Citation / Source CGST / IGST Act GSTR-9/9C Advisory GSTN Consolidated FAQs for FY 2024-25 GSTN released a consolidated FAQ for filing GSTR-9 and GSTR-9C for FY 2024-25. It clarifies issues like ITC reporting, RCM disclosures, and reporting by e-commerce… Read More »
CONFISCATION (SECTION 130) NOT AUTOMATIC UPON DETENTION (SECTION 129); PROOF OF ‘INTENT TO EVADE’ IS MANDATORY ISSUE Whether, after the 2022 amendments to the GST Act, the authorities can mechanically invoke Section 130 (Confiscation and Penalty) immediately upon the detention of goods/conveyance in transit under Section 129, or if “Confiscation” requires a distinct finding… Read More »
NO GST ON FREIGHT PASSED THROUGH E-COMMERCE PORTAL TO CARRIERS ISSUE Whether an e-commerce operator (online portal connecting shippers and carriers) is liable to pay GST on the “balance freight” amount deposited by shippers into its account for onward remittance to carriers, specifically when the operator already pays GST on its commission/subscription fees and… Read More »
CIRCULAR 183 BENEFIT EXTENDED TO FY 2019-20 FOR GSTR-3B VS GSTR-2A MISMATCH ISSUE Whether the benefit of Circular No. 183/15/2022-GST (which provides a mechanism to verify ITC claims when there is a mismatch between GSTR-3B and GSTR-2A due to the supplier’s failure to file GSTR-1) is restricted only to FY 2017-18 and 2018-19, or… Read More »