Printing services using customer content is a service taxable at 18% GST. Issue Whether the printing of materials like books, wedding cards, and photos, where the content is provided by the customer but the physical materials (paper, ink) are supplied by the printer, should be classified as a “supply of goods” under HSN 4911 or… Read More »
HC Quashes Appeal Dismissal, Prioritizes Substantive Justice Over Hyper-Technical Procedural Lapses. Issue Whether an appellate authority can dismiss an appeal on a hyper-technical procedural ground, such as the non-receipt of certified copies, thereby denying the assessee a hearing on the merits of the case, especially when the appeal was filed within the statutory time limit.… Read More »
Gujarat HC Revokes GST Registration Cancellation on Condition of Future Timely Compliance. Issue Can a GST registration be restored for a taxpayer with a history of repeated defaults in filing returns, if the taxpayer clears a substantial portion of the dues, provides a reasonable explanation for the past non-compliance, and undertakes to ensure timely compliance… Read More »
Delhi HC: Consolidated FIRCs are Valid; Quashes ITC Denial and Remands Case. Issue Whether Input Tax Credit (ITC) can be denied and a demand raised against an exporter for failing to provide a one-to-one, invoice-wise correlation between export invoices and Foreign Inward Remittance Certificates (FIRCs), even when consolidated proof of foreign exchange realization is available.… Read More »
Bombay HC: Permanent GST Cancellation is Disproportionate for Procedural Lapses Rectified by Taxpayer. Issue Whether the permanent cancellation of a Goods and Services Tax (GST) registration is a disproportionate and excessive penalty for procedural lapses, such as non-filing of returns, especially when the taxpayer has subsequently rectified the default by paying all outstanding taxes, interest,… Read More »
Delhi HC Grants CISCE Interim Relief, Questions GST on School Affiliation Services Circulars. Issue Whether the CBIC circulars withdrawing the Goods and Services Tax (GST) exemption on services related to educational affiliation are legally valid, or if they are ultra vires (beyond the powers of) the parent exemption Notification No. 12/2017-Central Tax (Rate). Facts The… Read More »
Time for a deficiency memo is excluded from refund limitation. Issue When a GST refund application is re-filed after a deficiency memo, should the time period between the original filing and the communication of the deficiency be excluded when calculating the two-year limitation period for the refund claim? Facts The assessee, operating under the EPCG… Read More »
HC stays coercive action on GST demand for corporate guarantees. The Delhi High Court has granted interim relief to GAIL India Ltd., restraining the Revenue from taking any coercive action pursuant to a show cause notice (SCN) that proposed a GST demand on corporate guarantees furnished by the company. Issue Can the GST department take… Read More »
An interim stay was granted on a ₹780 crore GST demand against an online gaming company. The Supreme Court has granted an interim stay on all further proceedings related to a show-cause notice (SCN) demanding approximately ₹780 crores from Nirdesa Networks Pvt. Ltd., an online gaming intermediary. Issue Can the GST department proceed with the… Read More »
GST Reforms Driving Telangana’s Growth: Industry and Artisans The article outlines how the recent Goods and Services Tax (GST) rate rationalization, primarily through cuts from 18% or 12% to 5%, is set to boost Telangana’s economy by improving affordability, enhancing industrial output, and supporting local artisan clusters. Key Sectoral Gains from Rate Reductions Handlooms and… Read More »