Category Archives: GST

High Court: GSTAT Must Independently Decide Intermediary Status Without Being Bound by Prior AAAR Orders. The Dispute: The Intermediary Export Trap The Conflict: The petitioner provided services to an entity outside India and claimed them as “Export of Services” (Zero-rated). The Revenue’s Allegation: The Department reclassified the petitioner as an “Intermediary” under Section 2(13) of… Read More »

IoT Tracking Devices Dependent on GPS are Classified as “Radio Navigational Aid Apparatus The Dispute: The Multi-Functional IoT Dilemma The Scenario: The applicant sought to import the “Alesea Reel Tracking Device,” a sophisticated electronic tool designed to be mounted on cable drums. The device aims to solve the industry problem of cable-drum management and installation… Read More »

Important GST Case Laws 25.04.2026 Relevant Act Section / Rule Case Law Title / Notification Citation Brief Summary CGST Act, 2017 Sec 7 & 13 Apartment Owners Assoc. of Raj Lake View, In re Click Here Corpus Funds: Collections for capital assets (painting/repairs) are “advances” for supply. GST is payable at the time of receipt.… Read More »

Gujarat HC Grants Bail to Advocate in GST Fraud Case, Citing Limited Role and Conclusion of Investigation. The Dispute: Professional Services vs. Criminal Participation The Conflict: The applicant, an advocate, was arrested for allegedly filing GST returns for several non-existent companies involved in a multi-crore Input Tax Credit (ITC) fraud. The Evidence: During a statement… Read More »

Orissa HC: GSTAT is Functional; Taxpayers Must File Appeals and Pay 20% Pre-deposit by June 2026. The Dispute: The Mandatory Pre-Deposit Hurdles The Conflict: The petitioner lost their first appeal for the period 2019-20. To stay the tax demand, they filed a Writ Petition, arguing that the Second Appeal (to the GSTAT) was impossible because… Read More »

Madras HC: Excess Tax Deposits Must Be Adjusted Against Interest Before New Demands Are Issued. The Dispute: Ignoring the Surplus Payment The Conflict: The petitioner had previously won a remand from the High Court in August 2024. As a condition for that remand, they were required to deposit 10% of the disputed tax. The Overpayment:… Read More »

Bombay HC: Taxpayers Cannot Challenge GST Law Validity Until Factual Adjudication is Complete. 1. The “Premature Writ” Doctrine The Conflict: Multiple businesses filed Writ Petitions to block the Revenue from acting on Show Cause Notices (SCN) or Pre-show cause intimations (DRC-01A). These notices alleged “Bogus ITC” based on invoices from unregistered suppliers or transactions without… Read More »

Karnataka HC: Ex-parte ITC Rejections Set Aside Subject to 10% Pre-deposit. The Dispute: The GSTR-2A/3B Reconciliation Trap The Conflict: For the financial year 2019-20, the petitioner was issued a Show Cause Notice (SCN) regarding discrepancies in their Input Tax Credit (ITC). The Ex-parte Order: The petitioner failed to reply to the notice, leading the Assessing… Read More »

Conservancy and Waste Carriage for Municipalities are “Pure Services” Exempt from GST. The Dispute: Waste Management as a Service vs. Trade The Scenario: A proprietorship firm was hired by a Municipal Corporation (HMC) for: Collecting segregated waste from secondary points. Transporting it to designated dumpsites using their own fuel-operated vehicles. Maintaining logs, weight slips, and… Read More »

Solar EPC: 70:30 Tax Split Cannot Be Applied Retrospectively Using a GST Circular. The Dispute: The 70:30 Split Controversy The Conflict: The petitioner, a Solar EPC provider, treated their contracts as a Composite Supply of a “Solar Power Generating System” taxable at 5% (the rate for solar equipment during 2018). The Revenue’s Stand: The Assessing… Read More »