Statutory Appeal vs. Writ: Condonation of Delay for Period Spent in Rectification Facts The Dispute: The Petitioner challenged an Order-in-Original and a summary demand in Form GST DRC-07 for the period July 2017 to March 2018. The Cause: The demand originated from a DRC-01A notice based on an Input Tax Credit (ITC) mismatch between GSTR-3B… Read More »
Fraudulent Non-Filing: Inapplicability of the ‘Escape Clause’ Under Section 74 Facts The Default: For the Financial Year 2017-18, the assessee raised invoices totaling ₹20.92 crores, which included a GST component of ₹3.19 crores. Non-Compliance: Despite collecting/raising invoices for these amounts and receiving partial payments from clients, the assessee failed to file monthly GSTR-3B returns and… Read More »
Invalidity of Service Tax Demands Based Solely on Form 26AS and Misuse of Extended Limitation Facts The Projects: The appellant assessee was awarded prestigious civil construction contracts, including the Legislative Assembly of Nagaland at Kohima (by PWD) and a school building (by the Development Authority, Nagaland). The Exemption Claim: The Petitioner contended that these were… Read More »
Invalidity of Composite Assessment Orders Spanning Multiple Financial Years Facts The Scope: The Petitioner, a registered company, was served with a single, composite assessment order covering a period from November 2020 to October 2023. The Overlap: This period spanned across multiple tax periods and more than one financial year. The Challenge: The Petitioner approached the… Read More »
Breach of Natural Justice: Mandatory Personal Hearing Before Rejection of Refund Claims Facts The Business: The Petitioner is a Private Limited company engaged in IT/ITES exports. During the period from January 2024 to June 2024, they made zero-rated supplies without the payment of IGST. The Claim: The Petitioner filed for a refund of unutilized Input… Read More »
Transition from QRMP to Monthly Filing: Mandatory Backend Migration for Turnover-Based Opt-Out Facts The Status: The Petitioner, a registered person under CGST, was originally eligible for and opted into the Quarterly Return Monthly Payment (QRMP) scheme as their turnover was below ₹5 crores. The Change: In December 2025, the Petitioner’s aggregate turnover crossed the ₹5… Read More »
Restoration of GST Registration upon Post-Cancellation Compliance Facts The Default: The assessee, a sole proprietor, failed to file GST returns for a continuous period of six months. The Action: The Department issued a Show Cause Notice (SCN) proposing the cancellation of registration due to non-filing. The Cancellation: Since no reply was furnished by the assessee,… Read More »
Restoration of GST Registration upon Post-Cancellation Compliance Facts The Default: The assessee, a sole proprietor, failed to file GST returns for a continuous period of six months. The Action: The Department issued a Show Cause Notice (SCN) proposing the cancellation of registration due to non-filing. The Cancellation: Since no reply was furnished by the assessee,… Read More »
GST Reimbursement Denied for Pre-GST Contracts with All-Inclusive Tax Clauses Facts The Contract: The Water Resources Department awarded works contracts based on bids submitted before the implementation of GST (pre-July 1, 2017). The Tax Clause: Clause 2.17.1 of the agreement explicitly stated that the contractor would bear all tax liabilities and barred any subsequent claims… Read More »
Important GST Case Laws 30.04.2026 Relevant Act Section Case Law Title Citation Brief Summary CGST Act, 2017 Sec 54 CBF Component (P) Ltd v. Union of India Click Here Refund Rights: Rejection order set aside because the authority failed to grant the statutory 15-day period for a reply and denied a personal hearing. IGST Act,… Read More »