Tag Archives: Commissioner of Central Goods and Services Tax

Business Support and Software Services to Foreign Affiliates Qualify as Export of Services Not Intermediary

By | November 6, 2026
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Business Support and Software Services to Foreign Affiliates Qualify as Export of Services Not Intermediary Issue Whether business support and software development services provided by an Indian subsidiary to its foreign affiliates on a principal-to-principal basis constitute zero-rated export of services or non-eligible intermediary services under the IGST Act, 2017. Facts The appellant, an Indian… Read More »

Section 6(2)(b) bar does not apply when parallel GST proceedings involve distinct investigative material.

By | September 22, 2026
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Section 6(2)(b) bar does not apply when parallel GST proceedings involve distinct investigative material. Issue Whether parallel proceedings initiated by Central GST authorities under Section 74 are barred under Section 6(2)(b) of the CGST/DGST Act when State GST authorities have already issued a Section 73 notice for the same tax period and ITC amount. Facts… Read More »

Ex Parte Dismissal Without Valid Hearing Notice Violates Principles of Natural Justice and Warrants Remand

By | August 11, 2026
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Ex Parte Dismissal Without Valid Hearing Notice Violates Principles of Natural Justice and Warrants Remand Ex Parte Dismissal Without Valid Hearing Notice Violates Principles of Natural Justice and Warrants Remand Issue Whether the Tribunal could validly dispose of an appeal ex parte on a date not notified by a judicial order or uploaded cause list… Read More »