Category Archives: GST

Participation in an appeal cannot cure the foundational defect of a vague, non-speaking show cause notice. Issue Whether a cryptic and vague Show Cause Notice (SCN) for GST registration cancellation, which lacks specific details of alleged contraventions, can be legally sustained or “cured” by the taxpayer’s subsequent participation and submission of justifications during the statutory… Read More »

Supreme Court issues notice on Revenue’s SLP against High Court ruling that road restoration reimbursements are not taxable supplies. Issue Whether the reimbursement of road restoration charges paid by a GST-registered electricity distribution licensee to a Municipal Corporation for digging roads to lay distribution lines constitutes a taxable supply of “agreeing to tolerate an act”… Read More »

Divergent views and GST Council indecision cannot deprive liquor manufacturers of their entitlement to C-Forms. Issue Whether a state government can refuse to issue C-Forms under the Central Sales Tax Act, 1956 for the inter-State purchase of Extra Neutral Alcohol (ENA) used in manufacturing alcoholic liquor for human consumption during the transitional period (1 July… Read More »

HO-driven services via field engineers do not create a place of business or require separate GST registration. Issue Whether the repair and maintenance services provided by a Maharashtra-based Head Office through Field Service Engineers (FSEs) in Odisha, alongside the temporary storage of spare parts and toolkits there, constitute a “Place of Business” under Section 2(85)… Read More »

Regular Bail Granted Based On Parity And Completion Of Investigation In Fake Input Tax Credit Case. Issue Whether the petitioner (Accused No. 2) is entitled to regular bail under the BNSS in a case involving the alleged availment of fake Input Tax Credit (ITC), considering the period of incarceration and the bail status of co-accused.… Read More »

Anticipatory Bail Granted To Managing Director After Voluntary Deposit Of Alleged Wrongful Input Tax Credit Issue Whether the Managing Director of a listed company is entitled to anticipatory bail in a DGGI investigation concerning alleged wrongful Input Tax Credit (ITC) when the transactions are backed by banking records and the disputed tax amount has been… Read More »

Serious Economic Offences Involving Substantial Revenue Loss And Organized Syndicates Militate Against The Grant Of Bail. Issue Whether the petitioner is entitled to regular or default bail in a case involving a large-scale fake invoicing syndicate, given the duration of custody, the documentary nature of the evidence, and the new statutory provisions under the Bharatiya… Read More »

Statutory Reimbursement For Road Restoration Does Not Constitute A Supply Of Agreeing To Tolerate An Act. Issue Whether the reimbursement of road restoration charges paid by an electricity distribution licensee to a municipal corporation constitutes a “supply” (under the category of agreeing to tolerate an act) exigible to GST under the Reverse Charge Mechanism. Facts… Read More »

A Show Cause Notice Seeking To Reopen Already Adjudicated Issues Without New Material Is Legally Unsustainable. Issue Whether a Show Cause Notice issued under Section 74 is maintainable when it seeks to reopen settled factual issues regarding manufacturing processes that were already adjudicated by the Authority for Advance Ruling (AAR) and other authorities. Facts The… Read More »