Interstate ITC Transfer on Amalgamation Cannot Be Blocked by Non-Statutory Portal Restrictions. The Dispute: The “Same-State” Technical Trap The Conflict: The petitioner amalgamated with another entity following an NCLT approval. As per the scheme, all assets—including unutilized Input Tax Credit (ITC)—were to be transferred. The Portal Error: When the petitioner tried to file Form GST… Read More »
Important GST Case Laws 24.04.2026 Relevant Act Section Case Law Title Citation Brief Summary CGST Act, 2017 Sec 2 & 13 Liberty Square Apartment Owners Association, In re Click Here Corpus Funds collected by RWAs for future contingencies are “advances” for future supply, not deposits. GST is payable at the time of collection. CGST Act,… Read More »
GST Orders Are Void Without Proof of Service and a Mandatory Personal Hearing. The Dispute: The “Invisible” Notice The Conflict: For the first year of GST (2017-18), the tax authorities passed an Order-in-Original (OIO) creating a demand. The Petitioner’s Stance: They moved a Writ Petition claiming they never received a notice for a personal hearing.… Read More »
Writ Dismissed: Non-Registered Parties Cannot Challenge GST Confiscation of Goods in Suspicious Transactions. The Dispute: The Maharashtra-Gujarat-Delhi Mismatch The Conflict: A conveyance was intercepted in Surat, Gujarat. The E-way bill showed goods moving from Pune (Maharashtra) to a recipient in Gujarat. The Revenue’s Discovery: The Department issued MOV-06 (Detention) and MOV-10 (Confiscation Notice) because: The… Read More »
Recovery Stayed Upon 20% Pre-deposit and Undertaking to Appeal Once GSTAT is Operational. The Dispute: The Gap Between Order and Appeal The Conflict: The petitioner had lost their first appeal and a subsequent rectification application. The next legal step is an appeal to the GSTAT under Section 112. The Problem: Although the GSTAT members were… Read More »
Supreme Court Relegates Fraud-Based GST Disputes to Statutory Appeals; Condoning Limitation Delay. The Dispute: Courier Agency vs. Fraud Allegations The Conflict: The petitioner, a registered courier agency, was subjected to an investigation for the period 2018-19 to 2023-24. The Allegation: The Department alleged fraudulent availment of Input Tax Credit (ITC) and incorrect application of IGST,… Read More »
Bombay High Court Refers Validity of Consolidated Multi-Year GST Notices to Larger Bench. The Dispute: “Consolidated” Efficiency vs. “Year-Wise” Limitation The Conflict: Taxpayers across Maharashtra challenged Show Cause Notices (SCNs) that clubbed multiple financial years into one document. The Assessees’ Argument: Section 73/74 limitation periods are annual. By clubbing years, the Department makes it difficult… Read More »
Rejection of GST Refund for Intermediary Services Set Aside; Merits and Contractual Terms Must Be Evaluated. The Dispute: Classification vs. Contractual Reality The core conflict lies in how Section 2(13) and Section 2(6) of the IGST Act are applied to back-office and marketing support provided to overseas group entities. The Petitioner’s Stance: The services (sales… Read More »
Post-GST Arbitral Awards for Pre-GST Contracts: Price Revisions are Taxable; Damages are GST-Free. 1. The “Price Revision” Trap (Section 142) The Conflict: The applicant received payments in 2024 for work completed in 2008. They argued these were ancient dues and shouldn’t attract GST. The Verdict (In Favor of Revenue): The AAR invoked Section 142(2)(a) of… Read More »
RWA Corpus Funds Are Taxable Advances; GST Is Payable Immediately Upon Collection. 1. Is the Corpus Fund Taxable? (The “Advance” Logic) The Conflict: RWAs argued that Corpus/Sinking funds are “deposits” or “contingency buffers” and not payments for any immediate service, and thus should not attract GST. The Verdict (In Favor of Revenue): The AAR held… Read More »