Tax Demand Exceeding SCN Proposals and Ignoring Exemption Pleas Is Unsustainable and Liable to Be Quashed Issue Whether an adjudication order under the GST Act is legally sustainable if it confirms a tax demand vastly exceeding the amount proposed in the Show Cause Notice (SCN) and completely fails to consider the assessee’s specific statutory exemption… Read More »
Why Timely GST Registration Is Essential for Business Growth Synopsis: Timely GST registration helps businesses collect tax legally, claim Input Tax Credit, and build credibility. This article explains why early registration supports long-term growth. Introduction The process of GST registration is essential for businesses in the present day to be able to have legal status… Read More »
GST TAX CASE LAWS 07.5.2026 Relevant Act Section Case Law Title Citation Brief Summary Central Goods and Services Tax Act, 2017 Section 5 Additional Director General of the Directorate General of GST Intelligence DGGI v. Ms. Sarvadeva Vanijya (P.) Ltd. Click Here An interim order for the release of a perishable areca nuts consignment was… Read More »
Writ Petition Dismissed Due to Non-Filing of Essential Documents and Existence of Functional GSTAT Issue Whether a writ petition challenging the cancellation of GST registration can be entertained under Article 226 when the petitioner fails to annex crucial underlying orders and has an alternate, efficacious remedy available before the established GST Appellate Tribunal (GSTAT). Facts… Read More »
Interim Bank Guarantee Securing Short-Paid Tax Need Not Be Enhanced to Cover Penalty for Perishable Goods Release Issue Whether an interim order directing a bank guarantee equivalent only to the alleged short-paid tax for releasing a perishable consignment should be modified to include the penalty amount. Whether the authority before whom the interim bank guarantee… Read More »
Section 16(2)(c) Is Constitutionally Valid; Input Tax Credit Depends on Actual Tax Payment by the Supplier Issue Whether Section 16(2)(c) of the CGST/GGST Act, 2017, which conditions the availment of Input Tax Credit (ITC) on the supplier’s actual deposit of tax with the Government, is constitutionally valid under Articles 14, 19(1)(g), 265, and 300A of… Read More »
Constitutional Challenge to Section 16(2)(c) Dismissed; Assessee Directed to Seek Statutory Remedy for Mismatch Issue Whether a constitutional challenge to the vires of Section 16(2)(c) of the CGST/TGST Act can be entertained in a writ petition when the underlying tax dispute fundamentally hinges on factual verification of Input Tax Credit (ITC) mismatches. Whether the petitioner… Read More »
Newly Inserted Section 16(5) Overrides Section 16(4) Limitation for Financial Year 2019-20 ITC Claims Issue Whether the newly inserted Section 16(5) of the CGST/KGST Act, which contains a non-obstante clause, overrides the standard limitation period under Section 16(4) and validates an Input Tax Credit (ITC) claim for the Financial Year 2019-20 filed before November 30,… Read More »
Payment of Damages and Satisfaction of an Arbitral Award Does Not Constitute a Taxable Supply Under GST Issue Whether the payment of damages and litigation costs by an Indian company to a foreign investor, in satisfaction of an international arbitral award recognized by a High Court decree, constitutes an “import of service” under the guise… Read More »
Rebates Received from Banks on Corporate Card Tax Payments Do Not Constitute a Taxable Supply Under GST Issue Whether the financial rebate of 0.515% received by the applicant from HSBC Bank for utilizing a corporate card to pay excise duty constitutes a taxable supply of goods or services liable to GST under Section 7 of… Read More »