| Central Goods and Services Tax Act, 2017 |
Section 2(45) vs. GTA |
A.V. Cargo Migrators LLP, In re |
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An online booking platform connecting vehicle owners with customers for a commission qualifies as an Electronic Commerce Operator (ECO), not a Goods Transport Agency (GTA), since it does not issue consignment notes or transport goods itself. |
| Central Goods and Services Tax Act, 2017 |
Circular No. 164/20/2021-GST |
Cremeux Bakeries (P.) Ltd., In re |
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Bakery items manufactured in a central factory and sold at outlets without further cooking or service component constitute a supply of goods. They are taxable at regular HSN classification rates rather than being treated as a restaurant service. |
| Central Goods and Services Tax Act, 2017 |
Section 54 / Explanation 2(e) |
Kanika Exports vs. Union of India |
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For unutilized ITC refunds on zero-rated exports/inverted duty prior to 01-02-2019, the limitation period runs from the due date for filing returns (Explanation 2(e)), not the export date. Subsequent amendments cannot retrospectively deny vested refund rights. |
| Central Goods and Services Tax Act, 2017 |
Section 95 / Section 97 (Advance Ruling) |
M. C. Prasanth, In re |
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An Advance Ruling application filed by a Chartered Accountant on hypothetical RCM scenarios is inadmissible. The law requires a strict statutory nexus between the query raised and an actual or proposed supply by the applicant. |
| Central Goods and Services Tax Act, 2017 |
Section 17(5)(d) (Blocked Credit) |
Agratas Energy Storage Solutions (P.) Ltd., In re |
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Input Tax Credit (ITC) paid on long-term industrial land lease rentals used for constructing a factory is blocked under Section 17(5)(d), as the lease service is linked directly to the construction of an immovable property, despite its business utility. |
| Central Goods and Services Tax Act, 2017 |
Section 29 / Section 30 |
Smti Ivy Dutta vs. Union of India |
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Where GST registration was cancelled due to non-filing of returns, the assessee is entitled to restoration upon applying within 60 days, filing all pending statutory returns, and clearing outstanding tax dues. |
| Central Goods and Services Tax Act, 2017 |
Section 17(5)(c)/(d) (Plant & Machinery Exception) |
Polycab India Ltd., In re |
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ITC on inputs and input services used to construct a reinforced concrete VCV tower is admissible. The tower acts as an essential foundation and structural support exclusively for cable manufacturing plant and machinery, exempting it from blocked credit provisions. |
