View conference room and meeting location details directly on the Google Meet homepage View conference room and meeting location details directly on the Google Meet homepage Earlier this year, we introduced the refreshed Google Meet homepage on the web to help you stay organized and prepared throughout your entire meeting workflow. Starting today, we’re enhancing… Read More »
GST CASE LAW 23.09.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 6 Shree Maruti Stone Industries v. Assistant Commissioner, CGST and Central Excise Consolidated demand covering years already under State GST proceedings violates Section 6 statutory bar on parallel proceedings; overlapping years must be excluded. Click Here Central Goods and Services… Read More »
Departmental Appeals Need Not Be Referred To Special Bench Constituted For Taxpayer Appeals Issue Whether a departmental appeal filed by the Revenue challenging the condonation of delay granted by the First Appellate Authority should be kept in abeyance or referred to a Special Bench constituted for taxpayer appeals. Facts Departmental Appeal Filed: The Revenue filed… Read More »
Deemed Stay Bars Recovery but Does Not Automatically Unblock Credit Ledger Under Rule 86A Issue Whether a statutory deemed stay of recovery obtained upon filing an appeal with pre-deposit automatically invalidates or mandates the unblocking of an Electronic Credit Ledger previously blocked under Rule 86A of the CGST/TNGST Rules. Facts Ledger Blocking: The tax authority… Read More »
Rejection of GST Appeal on Limitation Violates Binding High Court Directions Allowing Timely Filing Rejection of GST Appeal on Limitation Violates Binding High Court Directions Allowing Timely Filing Issue Whether the Appellate Authority can reject a statutory GST appeal on the grounds of limitation under Section 107 when the appeal was filed within the specific… Read More »
Retrospective Rule 89(5) Amendment Entitles Assessee To Inverted Duty Structure ITC Refund Issue Whether the amendment to Rule 89(5) of the CGST/GGST Rules via Notification No. 14/2022-CT applies retrospectively to process refund claims of unutilized ITC under an inverted tax structure for the periods 2017-18 and 2018-19. Facts ITC Refund Claim: The assessee claimed a… Read More »
Cancelled GST Registration Restored Subject to Filing Pending Returns and Clearing Tax Dues Cancelled GST Registration Restored Subject to Filing Pending Returns and Clearing Tax Dues Issue Whether a cancelled GST registration can be restored through writ jurisdiction upon the taxpayer’s commitment to file all pending returns and discharge statutory tax liabilities despite failing to… Read More »
No further pre-deposit is required for Tribunal appeal if earlier deposit exceeds surviving tax demand. Issue Whether an assessee is required to make a fresh statutory pre-deposit for filing an appeal before the Appellate Tribunal under Section 112 when the pre-deposit paid at the first appeal stage under Section 107 equals or exceeds the total… Read More »
Matter Remanded for Reconsideration as Ex-Parte Orders Violate Principles of Natural Justice Matter Remanded for Reconsideration as Ex-Parte Orders Violate Principles of Natural Justice Issue Whether the ex-parte orders demanding GST based on a GSTR-3B versus GSTR-2A mismatch violate principles of natural justice given the appellant’s personal distress, and whether an entire ITC mismatch can… Read More »
ITC Recovery Permissible From Purchaser If Supplier Fails To Deposit Collected GST With Government ITC Recovery Permissible From Purchaser If Supplier Fails To Deposit Collected GST With Government Issue Whether the denial and recovery of Input Tax Credit (ITC) under Section 16(2)(c) of the CGST/RGST Act from a purchasing dealer is legally valid when the… Read More »