Tag Archives: CGST

Road-Cutting Restoration Charges Paid To PWD For Laying Gas Pipelines Constitute Taxable Supplies Under Reverse Charge Mechanism

By | October 16, 2026
0 Comment

Road-Cutting Restoration Charges Paid To PWD For Laying Gas Pipelines Constitute Taxable Supplies Under Reverse Charge Mechanism Issue Whether road restoration charges paid by a gas distribution company to the Public Works Department (PWD) for obtaining road-cutting permission to lay pipelines constitute a taxable supply of service under reverse charge, and whether such payments are… Read More »

GST Registration Cannot Be Retrospectively Cancelled Without Explicit Proposal in Show Cause Notice

By | October 12, 2026
0 Comment

GST Registration Cannot Be Retrospectively Cancelled Without Explicit Proposal in Show Cause Notice Issue Whether GST registration can be cancelled with retrospective effect when the Show Cause Notice (SCN) issued to the taxpayer contained no proposal or indication for retrospective cancellation. Facts Registration Status: The petitioner was a registered person under the GST regime. Issuance… Read More »

Convenience Fee and Cancellation Charges of Air Travel Agent Are Non-Taxable Under BAS

By | September 30, 2026
0 Comment

Convenience Fee and Cancellation Charges of Air Travel Agent Are Non-Taxable Under BAS Issue Whether air ticket convenience fees and retained cancellation charges collected by an air travel agent are separately taxable under “Business Auxiliary Service” (BAS) or liable to additional service tax over and above the composition tax discharged under Rule 6(7) of the… Read More »

Retrospective GST registration cancellation is invalid if not proposed in the preceding Show Cause Notice.

By | September 26, 2026
0 Comment

Retrospective GST registration cancellation is invalid if not proposed in the preceding Show Cause Notice. Issue Whether an order cancelling a taxpayer’s GST registration with retrospective effect is legally sustainable when the preceding Show Cause Notice (SCN) did not explicitly propose or mention cancellation with retrospective effect under Section 29 of the CGST Act. Facts… Read More »

Taxpayer Allowed Deduction as Expenditure Incurred Wholly for Business Purpose directly Affirmed by Court

By | September 24, 2026
0 Comment

Taxpayer Allowed Deduction as Expenditure Incurred Wholly for Business Purpose directly Affirmed by Court Taxpayer Allowed Deduction as Expenditure Incurred Wholly for Business Purpose directly Affirmed by Court Issue Whether the expenses claimed by the assessee were incurred wholly and exclusively for the purpose of business, making them eligible for deduction under Section 37(1) of… Read More »

Supreme Court Permits GSTAT Appeal Without Pre-Deposit Pending Special Leave Petition Determination

By | September 22, 2026
0 Comment

Supreme Court Permits GSTAT Appeal Without Pre-Deposit Pending Special Leave Petition Determination Supreme Court Permits GSTAT Appeal Without Pre-Deposit Pending Special Leave Petition Determination Issue Whether a writ petition under Article 226 is maintainable to bypass the alternative statutory remedy under Section 112 of the CGST Act, and whether an appellate tribunal can be directed… Read More »

Directory Three-Month Timeline for Deciding Rectification Does Not Render Authority Functus Officio Post Expiry

By | September 19, 2026
0 Comment

Directory Three-Month Timeline for Deciding Rectification Does Not Render Authority Functus Officio Post Expiry Directory Three-Month Timeline for Deciding Rectification Does Not Render Authority Functus Officio Post Expiry Issue Whether the three-month timeframe prescribed under Section 161 for deciding a rectification application is mandatory—thereby rendering the authority functus officio upon its expiry—or directory, requiring a… Read More »

Writ petition challenging assessment is non-maintainable as GSTAT is functional with notified appeal timelines.

By | August 18, 2026
0 Comment

Writ petition challenging assessment is non-maintainable as GSTAT is functional with notified appeal timelines. Writ petition challenging assessment is non-maintainable as GSTAT is functional with notified appeal timelines. Issue Whether a writ petition challenging an appellate order under GST can be entertained by the High Court when the Goods and Services Tax Appellate Tribunal (GSTAT)… Read More »

Appeal Against CESTAT Order Determining Taxability of Service Lies to Supreme Court Under Section 35L

By | August 11, 2026
0 Comment

Appeal Against CESTAT Order Determining Taxability of Service Lies to Supreme Court Under Section 35L Issue Whether an appeal against a final order of CESTAT determining the taxability of a service is maintainable before the High Court under Section 35G or lies exclusively before the Supreme Court under Section 35L of the Central Excise Act,… Read More »

12 GST notifications/Circulars/Order issued on 28th June 2019 by CBIC

By | June 30, 2019
0 Comment

12 GST notifications/Circulars/Order issued on 28th June 2019 by CBIC CBIC has issued 7 GST Central Tax Notifications, One Removal of Difficulty Order and 4 Central GST Circulars on 28th June 2019 to Give effect to 35th GST Council Decisions and to clarify certain issues in GST. Vide these notifications CBIC has notified due dates… Read More »