Category Archives: GST

Omission of Rule 96(10) in October 2024 retroactively quashes all pending IGST refund disputes. The Dispute: The “Rule 96(10)” Roadblock The Conflict: Petitioners (exporters) had claimed IGST refunds on goods exported. The Customs Department issued Show-Cause Notices (SCNs) and denied these refunds by invoking Rule 96(10). The Restriction: This rule essentially blocked exporters from claiming… Read More »

Consolidated SCNs for multiple years are illegal; each financial year is a separate assessment unit. The Dispute: Bundling vs. Year-wise Assessment The Conflict: The Respondent issued a single consolidated SCN covering four financial years (2018-19 to 2021-22), alleging tax suppression. This was followed by a composite adjudication order covering the entire period. The Petitioner’s Argument:… Read More »

ITC is allowed on civil foundations and structural supports exclusively designed for plant and machinery. The Dispute: Immovable Property vs. Plant & Machinery The Conflict: The applicant, a pharmaceutical manufacturer, built specialized Reinforced Cement Concrete (RCC) foundations and steel supports to hold heavy API (Active Pharmaceutical Ingredient) machinery. Under Section 17(5)(c) of the GST Act,… Read More »

GST applies only to distribution commission, not the full face value of traded vouchers. The Dispute: Vouchers as “Goods” vs. “Actionable Claims” The Conflict: The Petitioner traded in vouchers. The GST Department treated the vouchers themselves as “goods” and demanded GST on the entire turnover (total sales value) shown in the Profit & Loss (P&L)… Read More »

IMPORTANT GST CASE LAWS June 2025 IMPORTANT GST CASE LAWS 03.06.2025 IMPORTANT GST CASE LAW 04.06.2025 IMPORTANT GST CASE LAWS 05.06.2025 IMPORTANT GST CASE LAWS 07.06.2025 IMPORTANT GST CASE LAW 09.06.2025 IMPORTANT GST CASE LAWS 10.06.2025 1 1 1 1 1 IMPORTANT GST CASE LAWS 17.09.2025 1 1 1 1 1  

IMPORTANT GST CASE LAWS OF A.Y 2025-26     IMPORTANT GST CASE LAWS May 2025 IMPORTANT GST CASE LAWS June 2025 IMPORTANT GST CASE LAWS Sep 2025 In India IMPORTANT GST CASE LAWS Oct 2025 In India IMPORTANT GST CASE LAWS Nov 2025 In India IMPORTANT GST CASE LAWS Dec 2025 In India IMPORTANT GST… Read More »

IMPORTANT GST CASE LAWS May 2025 IMPORTANT GST CASE LAW 19.05.2025 Improtant GST Case Law 20.05.2025 IMPORTANT GST CASE LAWS  21.05.2025 IMPORTANT GST CASE LAWS 22.05.2025 IMPORTANT GST CASE LAWS 23.05.2025 IMPORTANT GST CASE LAWS 26.05.2025 IMPORTANT GST CASE LAWS 28.05.2025 IMPORTANT GST CASE LAWS 27.05.2025 IMPORTANT GST CASE LAWS 29.05.2025 IMPORTANT GST CASE LAWS… Read More »