Ophthalmic binocular surgical microscopes fall under CTH 9018, attracting 5% GST rate under Entry 483. Ophthalmic binocular surgical microscopes fall under CTH 9018, attracting 5% GST rate under Entry 483. Issue Whether the Ophthalmic Binocular Surgical Microscope merits classification under Tariff Heading 9018 of the First Schedule to the Customs Tariff Act, 1975. Whether the… Read More »
GST CASE LAW 29.08.2026 GST CASE LAW 29.08.2026 Relevant Act Section Case Law Title Citation Brief Summary Central Goods and Services Tax Act, 2017 Section 9 Smt. Lalitha S. v. Deputy Commissioner Click Here Compulsory acquisition/expropriation of property for highway widening does not constitute a supply under GST; deducting GST from compensation is ultra vires… Read More »
IEC Suspension Revoked and IGST Refund Matter Remanded for Adjudication on Merits by Authority Issue Whether suspended IGST export refunds under Rule 96 and eligibility issues raised by the tax authority should be remanded to the competent respondent for determination on merits after revocation of the IEC suspension. Facts Export and Refund Claim: The petitioner… Read More »
Rule 86A ITC Blocking Without Recorded Reasons or Hearing Violates Natural Justice and Is Legally Unsustainable Issue Whether the action of tax authorities in blocking the Electronic Credit Ledger under Rule 86A without recording written reasons and without affording a prior opportunity of hearing violates the principles of natural justice and is legally sustainable. Facts… Read More »
Section 16(5) Statutory Right to Rectify Return for ITC Cannot Be Restricted by Circular’s Time Limit Issue Whether an application to rectify a GST return under Section 39 to avail Input Tax Credit (ITC) under Section 16(5) can be rejected based on a six-month time limit imposed by departmental circulars when the statute itself prescribes… Read More »
GST Registration Cancellation Quashed as SCN Omitting Personal Hearing Date and Time Violates Natural Justice Issue Whether a GST registration cancellation order and underlying show-cause notice are legally sustainable when the notice fails to specify the date and time for a personal hearing as required under Form GST REG-17 and Rule 22. Facts Initiation of… Read More »
Rule 43 Exclusion Amendment for MEIS Scrips Applies Prospectively, but Extended Limitation Under Section 74 Cannot Be Invoked Without Fraud Issue Whether the amendment to Rule 43 excluding the value of MEIS Duty Scrips from exempt supplies applies retrospectively, and whether extended limitation under Section 74(1) can be invoked without proven fraud or suppression. Facts… Read More »
GST Deduction on Compulsory Acquisition Compensation Is Ultra Vires as Expropriation Is Not Supply Issue Whether GST can be deducted under Section 9 of the CGST/KGST Act, 2017 from compensation awarded for compulsory acquisition of land along with attached structures for highway expansion. Facts Petitioner’s immovable property was compulsorily acquired by the Union for highway… Read More »
GST CASE LAW 27.08.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 9 Anil Annasaheb Patil v. Executive Engineer Pwd Works contractors facing an additional tax burden due to the transition from VAT to GST have a legal right to reimbursement from the State for the GST-attributable liability post-verification. Click Here Central Goods… Read More »
Waiver of Interest and Penalty Under Section 128A Denied for Excess ITC Claimed for December 2020 Issue Whether an assessee is eligible for waiver of interest and penalty under Section 128A of the CGST/KGST Act when excess Input Tax Credit (ITC) was claimed in December 2020, but alleged to pertain to the period 2018-19. Facts… Read More »