Retrospective Section 16(5) Amendment Validates Belated Input Tax Credit Filed Before November 30, 2021 Issue Whether the petitioner is entitled to Input Tax Credit (ITC) for the period July 2017 to March 2018 under the retrospectively inserted Section 16(5) of the CGST/KGST Act when monthly returns were filed belatedly between April 2019 and August 2019.… Read More »
ITC Is Allowable Under Section 16(5) When Returns Are Furnished Before the Stipulated Extended Cut-Off Date Issue Whether the petitioner is entitled to Input Tax Credit (ITC) for the period 01.04.2018 to 31.03.2019 under Section 16(5) of the CGST/KSGST Act when monthly returns were filed after the original Section 16(4) deadline but before November 30,… Read More »
GST on Pre-GST Works Contracts Is Reimburseable Based on GST-VAT Differential for Post-December 2017 Supplies Issue Whether a contractor executing a pre-GST works contract is entitled to reimbursement of GST incurred post-July 1, 2017, and how such reimbursement should be calculated considering the tax transition from VAT to GST. Facts Pre-GST Contract: The contractor was… Read More »
Assignment of GIDC Leasehold Rights Is Transfer of Immovable Property Benefit and Not Taxable Supply Issue Whether the assignment of leasehold rights in a GIDC plot by a lessee to a third party for consideration constitutes a taxable supply of services under GST (specifically under SAC 99979, Sr. No. 35 of Notification No. 11/2017-CT (Rate)).… Read More »
Printing Services Using Own Materials for Customer Content Classify as SAC 9989 at 18 Percent GST Issue Whether the printing of textbooks, large print books, online admission booklets, and non-textbook publications using the applicant’s own paper, ink, and consumables—where content/copyright is owned and supplied by the customer—constitutes a supply of goods under Chapter Heading 4901,… Read More »
Supply of Earmarked MHADA Flats with Additional FSI Incurred Pre-OC Is Taxable Works Contract Benchmarked at Open Market Value Issue Whether the supply of 19 MHADA flats by a real estate developer constitutes a taxable works contract service under GST when sale agreements and monetary considerations occur post-OC, but non-monetary consideration (additional FSI) was received… Read More »
GST CASE LAWS 13.10.2026 Here is the structured summary of the case laws, advance rulings, and statutory provisions extracted from the provided text, formatted in a table for clear reference: Section Case Law Title Brief Summary Citation Relevant Act Section 5 Moral Pharmaceuticals (P.) Ltd. v. Union of India Notification and circulars assigning proper… Read More »
Approved NCLT Resolution Plan Irrevocably Extinguishes All Pre-Approval GST Claims and Extinguishes Department Jurisdiction Issue Extinguishment of Statutory Dues Under IBC: Whether CGST authorities retain jurisdiction to issue Show Cause Notices (SCNs), pass adjudication orders, or demand Section 50 interest for tax periods (FY 2021-22) preceding the NCLT approval of a Resolution Plan under the… Read More »
Unutilized Input Tax Credit Refund Under Inverted Duty Structure Cannot Be Restricted By CBIC Circular 135/05/2020 Issue Whether a claim for refund of unutilized Input Tax Credit (ITC) under Section 54(3) under an inverted tax structure can be restricted by CBIC Circular No. 135/05/2020 when accumulation arises because certain inputs attract a higher tax rate… Read More »
Demand Remanded as GSTR Mismatch Does Not Automatically Prove Short Payment Without Detailed Reconciliation Issue Validity of Ex-Parte Demand on GSTR Mismatch: Whether a numerical discrepancy between GSTR-1 and GSTR-3B automatically proves short payment of tax to justify an ex-parte composite demand under Section 73 without detailed verification and reconciliation. Shifting of Grounds in Appeal:… Read More »