Category Archives: GST

Writ Jurisdiction Cannot Bypass Statutory Appeals Involving Factual Determinations Facts The Parties: The petitioners are Municipal Corporations and Nagar Parishads (local government bodies). The Dispute: The tax department issued adjudication orders raising GST demands against these municipal bodies for certain transactions. The Challenge: The petitioners bypassed the standard appellate process and filed Writ Petitions directly… Read More »

Consolidated SCN for Multiple Financial Years Under Section 74 is Legally Impermissible Facts The Dispute: The Department (DGGI/Revenue) issued a single, consolidated Show Cause Notice (SCN) dated 18/06/2025 to the petitioner. The Period: The notice clubbed multiple financial years from 2018-19 to 2022-23 into one demand. The Allegation: The Revenue alleged suppression of facts and… Read More »

Validity of Section 73 Orders Issued Within the Extended Limitation Periods for FY 2019-20 Facts The Period: The dispute pertains to Financial Year 2019-20 (1 April 2019 to 31 March 2020). The Allegations: The Department issued a Show Cause Notice (SCN) in Form DRC-01 alleging under-declaration of output tax and excess availment of Input Tax… Read More »

Retrospective Cancellation of GST Registration via Non-Speaking Orders is Legally Untenable Facts The Dispute: The petitioner-taxpayer’s GST registration was cancelled by the Department through a Show Cause Notice (SCN) and a subsequent Order-in-Original (OIO). Procedural Lapses: The petitioner alleged that the cancellation order was a “non-speaking order” (contained no specific reasons) and was issued without… Read More »

IMA Ruling: Abolition of the Doctrine of Mutuality in GST and Scope of ‘Business’ Facts The Indian Medical Association (IMA), a professional body for medical practitioners, sought an Advance Ruling regarding the taxability of its internal operations. The key facts of the dispute included: Nature of Activities: The applicant was involved in conducting health camps… Read More »

GST on Skill Development: Regularization of Tax for the “Intervening Period” under ‘As Is Where Is’ Basis Facts The applicant is an NSDC-approved Training Partner providing digital marketing courses aligned with the National Skills Qualification Framework (NSQF). The Model: The training follows a market-led, fee-based model where students pay directly, and no government funding is… Read More »

In-Patient Medicine Supply as an Exempt Composite Healthcare Service Facts: The Applicant: A 400-bedded multi-specialty hospital and registered clinical establishment providing both inpatient and outpatient care. The Dispute: The hospital’s in-house pharmacy dispenses medicines and consumables required for the diagnosis and treatment of admitted (in-patient) patients. Billing Practice: For in-patients, the cost of medicines and… Read More »

Important GST Case Laws 27.04.2026 Relevant Act / Authority Section / Subject Case Law Title / Notification Citation / Date Brief Summary Customs Tariff Act Heading 8526 Gurmat Impex & Shipping Services v. Comm. Customs Click Here Classification: “Alesea Reel Tracking Devices” are classifiable as radio navigational aids (8526 91 90) due to their principal… Read More »

Calcutta HC: GST Officers Cannot Force Personal Appearance if Taxpayer Appears via Advocate. The Dispute: The Demand for “Physical Presence” The Conflict: The petitioner (Sunshine Enterprises, Kanpur) shipped pan masala to a buyer in Howrah. Despite having a valid tax invoice and e-way bill, the vehicle was intercepted and detained in December 2025. The Revenue’s… Read More »

Bombay HC Quashes Consolidated GST Notices: Each Financial Year Must Have a Separate SCN. The Dispute: “Bunching” vs. The Annual Clock The Conflict: The DGGI issued a consolidated SCN and a subsequent Order-in-Original (OIO) covering a broad period from April 2018 to September 2023. The Revenue’s Stand: Consolidation is a procedural convenience, especially in fraud… Read More »