Recognition of Prior Deposits as Pre-Deposit for GST Appeals under November 2025 Manual Facts The Context: The petitioner underwent a de novo adjudication process for the period 2017-18 to 2019-20. This followed a previous High Court order that remitted the matter for fresh consideration on the condition that the petitioner deposit 10% of the disputed… Read More »
Statutory Bar on Parallel Proceedings: Quashing Provisional Attachment by State Authorities Facts The Conflict: The State GST authorities issued Form GST DRC-22 to provisionally attach five bank accounts of the petitioner for the period 2017-18 to 2024-25. Prior Central Action: Before the State’s intervention, the Central GST authorities had already initiated extensive enforcement actions on… Read More »
Suo Motu Adjustment of Erroneously Paid Tax: Limitation and Penalties Set Aside Facts The Audit Instruction: The assessee, a nationalized bank, was directed by an audit team to pay service tax on its share of profit from foreign exchange transactions. The Payment: Following these instructions, the bank paid the tax but later realized, upon internal… Read More »
Restoration of GST Registration: Pragmatic Approach vs. Non-Filing of Returns Facts The Parties: The petitioner was a registered person under the WBGST/CGST Act. The Trigger: The Proper Officer issued an order dated 27 May 2023, cancelling the petitioner’s GST registration on the grounds of continuous non-filing of returns. The Appeal: The Appellate Authority confirmed this… Read More »
GST Registration Cannot Be Cancelled Retrospectively Solely Based on Supplier Cancellation Facts The Action: The GST Department issued an order for the ab-initio (from inception) cancellation of the assessee’s registration under Section 29(2) and Rule 21. The Allegation: The cancellation was triggered by the allegation that the assessee had availed ineligible Input Tax Credit (ITC)… Read More »
Insurance Supplies to SEZ: Retrospective Application of ‘Authorized Operations’ Amendment Challenged Facts The Service: The petitioners (insurance companies) provided general insurance services to SEZ units between 2017 and September 2023. Zero-Rating: These supplies were initially treated as zero-rated under Section 16 of the IGST Act, as they were made to SEZ units. The Amendment: The… Read More »
GST Exemption for Printing of Examination Papers Supplied to Universities Facts The Service: The applicant is a printing specialist engaged in providing printing services for examination papers to various universities. The Workflow: The universities provide the highly confidential content, quality standards, size specifications, and design formats. The applicant is strictly prohibited from deviating from these… Read More »
Contribution of Leasehold Rights to LLP Against Profit-Sharing is a Taxable Supply Facts The Asset: The applicant, Aryapride Hotel and Convention Private Limited, holds leasehold rights to one acre of land (leased from IDCO) intended for a Hotel-cum-Restaurant project. The Proposal: Upon completion of the construction, the applicant intends to form a Limited Liability Partnership… Read More »
Important GST Case Laws 28.04.2026 Relevant Act Section / Rule Case Law Title Citation Brief Summary CGST Act, 2017 Sec 2(17) & 7 Coimbatore Branch of IMA, In re Click Here Association & Members: Subscriptions and seminar fees are “business” and “supply.” Sec 7(1)(aa) treats associations and members as distinct; the principle of mutuality is… Read More »
No Simultaneous Levy of General Penalty under Section 125 if Late Fee under Section 47 is Applicable Facts The Default: The petitioner failed to file the GST Annual Return (Form GSTR-9/9C) for the Financial Year 2018-2019 within the prescribed timeline under Rule 80. Departmental Action: The Revenue issued a Show Cause Notice (SCN) in Form… Read More »