Failure to Pay Supplier Within 180 Days Triggers Interest, But Financial Credit Note Waiving Payment Preserves ITC Eligibility Issue Failure to Pay Within 180 Days: Whether an assessee who fails to pay the supplier the value of supply plus tax within 180 days is liable to add proportionate Input Tax Credit (ITC) to output tax… Read More »
Annuity Payments for Highway Construction Classify as Works Contract and Are Ineligible for GST Exemption Issue Taxability of Deferred Annuities for Road Construction: Whether deferred annuity consideration received by a concessionaire from NHAI for highway design, construction, operation, and maintenance qualifies for GST exemption under Entry 23A of Notification No. 12/2017 (Heading 9967) or constitutes… Read More »
Pipeline Construction and Repair for IIT Kharagpur Classifies Under SAC 99542 and Ineligible for GST Exemption Issue Classification of Works Contract: Whether construction of a new main water pipeline and revamping of a water distribution network for IIT Kharagpur classify under Building Completion Services (SAC 995479) or General Construction Services of Civil Engineering Works (SAC… Read More »
Board Circulars and Government Notifications Validly Assign Proper Officer Powers and Jurisdiction Under GST Issue Whether Government Notifications and CBIC Circulars prescribing monetary limits validly assign “proper officer” functions to subordinate tax officers for issuing Show Cause Notices (SCN) and passing adjudication orders under Section 74 of the CGST Act / BGST Act, 2017. Facts… Read More »
GST CASE LAWS 12.10.2026 Here is the detailed summary of all the GST case laws provided, organized into a clear tabular format: Relevant Act Section Case Law Title Citation Brief Summary Central Goods and Services Tax Act, 2017 Section 6 A.G. Enterprises v. Union of India Click Here Concurrent State and Central GST proceedings… Read More »
Penalty under Section 129 is unsustainable for expired e-way bill without proven intent to evade tax. Issue Whether the mere expiry of an e-way bill during transit, in the absence of independent evidence or intention to evade tax (mens rea), is sufficient to sustain a penalty under Section 129. Facts Nature of Business: The appellant… Read More »
Section 129 penalty quashed for return transit paperwork omission without revenue loss, replaced with Section 125 nominal penalty. Issue Whether the invocation of Section 129 penalty is justified for return transit of goods to a bonded warehouse without a fresh e-way bill or delivery challan, where full duties/taxes were paid and entry was refused at… Read More »
Departmental GSTAT appeal involving tax below statutory threshold of ₹20 lakhs is non-maintainable and dismissed Issue Whether a departmental appeal filed by the Revenue before the GST Appellate Tribunal (GSTAT) under Section 112 is maintainable when the disputed tax amount is below the ₹20,00,000 monetary limit prescribed under Section 120 and no statutory exceptions are… Read More »
Department allowed to withdraw GSTAT appeal under Rule 113A as tax demand was below CBIC threshold Issue Whether the Revenue Department can be permitted to withdraw its appeal before the Goods and Services Tax Appellate Tribunal (GSTAT) when the monetary value of the dispute falls below the threshold limit prescribed by CBIC Circular No. 207/1/2024-GST.… Read More »
Composite show cause notice and consequential adjudication order covering multiple financial years are legally unsustainable Issue Whether a composite Show Cause Notice (SCN) and the consequential Order-in-Original (OIO) covering multiple financial years (2022-23 to 2024-25) are legally sustainable under the GST law. Facts Assessment Periods: The case pertains to multiple financial years spanning from FY… Read More »