Tag Archives: Commissioner

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

By | October 16, 2026
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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 »

Interest on Delayed GST Returns Runs Until Electronic Cash Ledger Debit Because Deposits Alone Do Not Discharge Tax Liability

By | October 12, 2026
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Interest on Delayed GST Returns Runs Until Electronic Cash Ledger Debit Because Deposits Alone Do Not Discharge Tax Liability Issue Whether interest for delayed filing of GSTR-3B returns under Section 50 is payable until the actual debit from the Electronic Cash Ledger (ECL), and whether the proviso to Rule 88B(1)—excluding ECL balances from interest calculation—applies… Read More »

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

By | October 12, 2026
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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 »

Adjudicating Authority Must Grant Personal Hearing Before Passing Adverse Order Under Section 75(4) Even If Unrequested

By | October 8, 2026
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Adjudicating Authority Must Grant Personal Hearing Before Passing Adverse Order Under Section 75(4) Even If Unrequested Issue Whether the adjudicating authority is statutorily required under Section 75(4) of the Goods and Services Tax Act to grant an opportunity of personal hearing before passing an adverse order, even if the assessee has not explicitly opted or… Read More »

Dismissal of GST Appeal For Lack of Pre-Deposit and Non-Self-Certified Order Copy Set Aside

By | October 2, 2026
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Dismissal of GST Appeal For Lack of Pre-Deposit and Non-Self-Certified Order Copy Set Aside Issue Whether an appeal under Section 107 of the CGST Act can be dismissed for non-compliance with the 10% pre-deposit requirement when the entire disputed tax amount already stands deposited. Whether non-filing of a self-certified copy of the impugned order is… Read More »

Pure legal questions regarding GST exemption on loan recoveries can be raised at any stage, and unconsidered bank records warrant remanding for fresh verification.

By | October 1, 2026
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Pure legal questions regarding GST exemption on loan recoveries can be raised at any stage, and unconsidered bank records warrant remanding for fresh verification. Pure legal questions regarding GST exemption on loan recoveries can be raised at any stage, and unconsidered bank records warrant remanding for fresh verification. Issue Whether GST demand on housing loan… Read More »

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

By | September 30, 2026
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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 »

Section 74 Invocation and 100% Penalty Unsustainable for Mere ITC Mismatch Paid Pre-SCN

By | September 22, 2026
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Section 74 Invocation and 100% Penalty Unsustainable for Mere ITC Mismatch Paid Pre-SCN GSTR-2A vs GSTR-3B ITC Mismatch. Source: Taxscan / Dealing with GSTR-2A vs GSTR-3B Mismatch and other ITC Hurdles … GST Penalty Structure under Sections 73 and 74. Source: Chartered Accountants / Guide on GST Penalties under Sections 73, 74 & 74A |… Read More »

Delay in Filing Appeal Against Cancellation of GST Registration Condoned to Restore Business Activities

By | September 12, 2026
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Delay in Filing Appeal Against Cancellation of GST Registration Condoned to Restore Business Activities Delay in Filing Appeal Against Cancellation of GST Registration Condoned to Restore Business Activities Issue Whether an Appellate Authority should condone the delay in filing a statutory appeal under Section 107 of the CGST/RGST Act when the cancellation of GST registration… Read More »

Restoration of Cancelled GST Registration Permitted Subject to Filing Pending Returns and Clearing Tax Dues

By | September 9, 2026
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Restoration of Cancelled GST Registration Permitted Subject to Filing Pending Returns and Clearing Tax Dues Restoration of Cancelled GST Registration Permitted Subject to Filing Pending Returns and Clearing Tax Dues Issue Whether a taxpayer whose appeal against the cancellation of GST registration was dismissed on grounds of limitation (and not on merits) can be granted… Read More »